The Role of Internal Auditors on Enterprise Risk Management in Thailand 4.0 Era.

Abstract

           Academic article on the role of internal auditors in enterprise risk management in this time Thailand 4.0, the objective of this research is for review the literature on the role of internal auditors in the organization's risk management, in order to apply the role of internal auditors to maximize audit value and for consult advising on internal control systems in business, Financial management and for the risk      management. By gathering all of the information, the data that effect, the theory about the role of the internal auditor from the document. Relevant articles and research, the literature review found that is the internal auditors are involved in the organization's risk management to add value to the organization, so they must apply roles to enhance their holistic for the risk management capabilities. That is the ability to manage financial risk, the ability of corporate risk management in terms of the social, the ethical, the environmental, and the operational practice and the internal auditors need a tip of analytical skills, to concept development, a new topic of criteria guidelines all as well as independence and clear for the fairness in the audit work. In the future, it may be necessary to cogitation reach study the factors that affect the performance of the internal auditing it's work to promote good practice to the quality of the internal audit work and also to really benefits the organization.