X-ray observations of the tidal disruption event (TDE) candidate AT 2019avd show drastic variabilities in flux and spectral shape over hundreds of days, providing clues on the accretion disc-corona evolution. We utilize a disc-corona model, in which a fraction of the gravitational energy released in the disc is transported into the hot corona above/below. Some soft photons emitted from the disc are upscattered to X-ray photons by the hot electrons in the optically thin corona. By fitting the \textit{NICER} observations of AT 2019avd during epochs when the spectra exhibit significant hardening, we derive the evolution of the mass accretion rate, $\dot{m}$, and the coronal energy fraction, $f$. Our results show that $f$ decreases with increasing $\dot{m}$, which is qualitatively consistent with that observed in active galactic nuclei (AGNs), while the slope of this source, $f\propto \dot{m}^{-0.30}$, is much shallower than that of AGNs. We also find that the non-thermal X-ray spectrum in this source is significantly softer than those typically seen in AGNs {and black-hole X-ray binaries}. We argue that these quantitative differences can be a powerful diagnostic of the underlying magnetic turbulence, which may imply a stronger magnetic field within the TDE accretion disc than that in typical AGNs. It is also found that the evolution of the fitted neutral hydrogen column density follows a similar pattern to that of the accretion rate evolution, which may reflect the accumulation of absorbing material originating from the inflowing streams of stellar debris and/or other related sources.