Even though the world is facing the problem of Covid-19 But governments of many countries still need to focus on the problem of corruption. Good organizational management in terms of internal control system Risk management will help reduce the corruption gap. Therefore, the internal audit unit is an important mechanism of the internal control system of the organization. When internal auditors had knowledge of international standards Performing an internal audit profession will made process perform an internal audit efficiently and reliably. Resulting help the organization achieve it was objectives and goals. This paper to studied the relationship between the knowledge of the internal auditors and operational process the internal auditors in accordance with international standards and the factors related to the internal audit process that influence the efficiency of operations. For the purpose of analysis the data was collected of 210 internal auditors under the higher government institutions of 65 universities (Association of University Council (Thailand). The results Internal auditors with knowledge of professional performance standards may be no satisfaction with the specified internal audit process. That is, if the internal auditor had more knowledge will be less satisfaction in performing the duties. Or the internal auditors with little knowledge may be highly satisfied with their work. Which is a result of many other factors related to the internal auditor's work process. The internal audit process had a positive influence on operational efficiency. That is, if the internal audit process is effective, the organization can achieve its goals.