评估内部审计师对数字化转型的准备情况

Q4 Economics, Econometrics and Finance Global Business and Economics Review Pub Date : 2023-01-01 DOI:10.1504/gber.2023.127552
Nadta Saengsith, Phassawan Suntraruk
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引用次数: 1

摘要

本研究的目的是调查影响内部审计师对正在进行的数字化转型的准备程度的因素。设计了调查表并向泰国内部审计员协会的成员共350名内部审计员分发了调查表。利用多元回归分析,研究结果表明,与技术相关的因素,包括基于it的知识、认知和能力,对内部审计师的数字化转型准备产生积极影响。内部审计员的积极态度和接受变化的意愿也是影响其准备程度的重要因素。此外,来自组织(包括专业组织)的支持是创造积极工作环境的关键因素,以推动内部审计师适应技术进步的能力。
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Assessing the internal auditors' readiness for digital transformation
The purpose of this study is to investigate the factors that affect the internal auditors' readiness for ongoing digital transformation. The questionnaire was designed and distributed to a total of 350 internal auditors who are the member of the Institute of Internal Auditors of Thailand (IIAT). Using multiple regression analysis, the findings indicate that factors relating to know-how including IT-based knowledge, cognition, and competency positively influence the internal auditors' readiness for digital transformation. A positive attitude and a willingness to accept change on the part of internal auditors are also essential factors affecting their readiness. Moreover, support from organisations, including professional organisations, are key factors creating a positive working environment to drive the competency of the internal auditors to adapt themselves to cope with the advancement of technology.
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来源期刊
Global Business and Economics Review
Global Business and Economics Review Economics, Econometrics and Finance-Economics and Econometrics
CiteScore
0.80
自引率
0.00%
发文量
81
期刊介绍: GBER (the flagship journal of the Business & Economics Society International) is an international refereed outlet journal for the presentation, discussion and analysis of advanced concepts, initial treatments and fundamental research in all fields of business and economics. Priority is given to insightful policy-oriented articles that deal with the implications of the increasingly global business activity, especially written for the educated lay-person.
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