Use intention of Thai Internal Audit towards Data Analytics tools


อ.ดร.ธันยานี โพธิสาร


International Conference on Interdisciplinary issues in Economics, Business and Social Sciences


This paper studies the use and intention to use of data analytics tools of
Thai internal auditor. Where the knowledge about current situation of information
technology using in internal audit tasks, characteristics of use and intention to use
are limit. Questionnaire survey via off-line and on-line channel were used to access
the data from Thai internal auditors which 260 Thai internal auditors were
participated. This study adopted three constructs of Unified Theory of Acceptance
and Use of Technology Model: (UTAUT): Performance Expectancy, Effort
Expectancy and Social Influence to explain and predict Use intention of Thai
internal auditors towards data analysis tools. conducted with Thai internal auditors.
The data analysis was analyzed with descriptive analysis and Structure Equation
Model (SEM). The study found that Majority of the respondent are female (69.6%)
with master’s degree, one third of respondents (35.7%) has less than five years’
experience in internal audit work and most of them are auditing in service industry
(40.4%). Thai internal auditors adopted data analytic tools in various type where
majority of respondents used Spreadsheet software to perform management and
information technology audit activates at initial stage in unpredictable performance
based on individual competence and not on repeatable processes. Regarding the
factors use to predict use intention of internal auditors toward using data analytic
tools, the statistics result show that Performance Expectancy and Effort Expectancy
found to be not significant determinant the Behavior Intention, but Social Influence
factor seem to be the main factor affecting the use intention to use data analytics
tools of Thai internal auditors.

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