A 3D model based on the finite element method (FEM) was built to simulate the infrared thermography (IRT) inspection process. Thermal contrast is an important parameter in IRT and was proven to be a function of defect parameters. Parametric studies were conducted on internal defects with different depths, thicknesses, and orientations. Thermal contrast evolution profiles with respect to the time of the defect and host material were obtained through numerical simulation. The thermal contrast decreased with defect depth and slightly increased with defect thickness. Different orientations of thin defects were detected with IRT, but doing so for thick defects was difficult. These thermal contrast variations with the defect depth, thickness, and orientation can help in optimizing the experimental process and interpretation of data from IRT.