Strategic Internal Audit Proficiency on Sustainable Audit Success An Empirical Investigation of Listed firms in Thailand

This study attempts to investigate the determinants on strategic internal audit proficiency and sustainable audit success through mediating effect of financial information value, audit survival commitment and effective audit judgment. Accounting system support is a moderating variable on the relationship among strategic internal audit proficiency and consequence variables. The key research question is how strategic internal audit proficiency has an influence on sustainable audit success. Questionnaire is used as an instrument for data collection. Here, 169 internal audit executive or internal audit director of each firm in Thailand were selected as key informant. The Ordinary Least Squares (OLS) regression analysis is employed to examine all hypotheses. The results indicate that some dimensions of strategic internal audit proficiency, namely internal audit innovation orientation, dynamic internal audit integration and proactive internal audit awareness almost have a significant positive effect on financial information value, audit survival commitment and effective audit judgment. Moreover, financial information value, audit survival commitment and effective audit judgment has a significant positive effect on sustainable audit success. Likewise, financial information and effective audit judgment have a significant positive on audit survival commitment. Finally, the moderating shows some partial support for hypotheses derived from the conceptual model.