This research is to investigate the effects of efficiency in internal audit review of listed companies in Stock Exchange of Thailand by collecting data from 518 audit committee of listed companies in Stock Exchange of Thailand by using a questionnaire as an instrument. The results of statistics used for analyzing the collected data were simple linear regression analysis and multiple linear regression analysis indicated efficiency in internal audit reviews had positive relationships with corporate performance effectiveness and efficiency in risk management. Moreover effectiveness performance revealed a positive effect on gold achievement. The results obtained from this study could be used as guidelines for developing creating and improving the efficiency in audit committee performance and internal audit practice for organization to create reliability to the public and to be able to survive sustainably in a long period of time.

The purposes of this research were to study the satisfaction of the inspected towards the internal audit and to compare the inspected satisfaction in each aspect according to sex age job position and experience. The sample participated in this research consisted of 200 of unit executives faculty secretaries division heads and operating officials who dealt with the process of the internal audit. The tool used to collect data was a questionnaire; the statistics used to analyze the data were percentage Arithmetic mean standard deviation t-test one-way ANOVA and Fisher’s Least Significant Difference (LSD) was used after significant difference was found between groups.