The Thai SEC (ก.ล.ต.) and Stock Exchange (ตลท.) are strengthening internal audit requirements starting at the IPO approval stage to enhance corporate governance and investor protection. Key changes include repositioning internal auditors as proactive "Early Warning Systems" for risk detection rather than retrospective compliance checkers, with emphasis on faster identification of anomalies in listed companies. This affects all firms seeking public listing and will eventually extend to all listed companies, directly impacting IPO-stage startups and SMEs pursuing capital market access.