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The Communication Skill on the Performance of Internal Auditors in Thailand Public Limited Company

Author

Listed:
  • Sutana Narkchai

    (Othman Yeop Abdullah Graduate School of Business, University Utara Malaysia, Sintok, Malaysia,)

  • Faudziah Hanim Binti Fadzil

    (Othman Yeop Abdullah Graduate School of Business, University Utara Malaysia, Sintok, Malaysia)

Abstract

The issue of performance of internal auditors is important since Thailand was also affected by the accounting scandals. The expanded scope in the definition of internal auditing and new regulatory requirements such as the Sarbanes-Oxley Act 2002 has increased the demands on the internal auditing. This study was conducted to examine the factors that influence the communication skills on the performance of internal auditors in Thailand public limited companies. To achieve this objective, the hypothesis was formulated based on previous studies and the agency theory. Survey questionnaires were sent to the Chief Audit Executives (CAEs) to determine their effectiveness on their performance based on the professional standards issued by the IPPF (2017) indicators. A total of 520 questionnaires were distributed, but only 146 were usable. Multiple regression was used to test the relationship between the variables. The existence of communication skills and performance of internal auditors is needed to strengthen the internal audit effectiveness between internal auditors and auditees. This study serves as an important catalyst for further research and discussion in this area. More importantly, there is lack of research in Thailand concerning the relationship between internal audit functions with the performance of internal auditors.

Suggested Citation

  • Sutana Narkchai & Faudziah Hanim Binti Fadzil, 2017. "The Communication Skill on the Performance of Internal Auditors in Thailand Public Limited Company," International Review of Management and Marketing, Econjournals, vol. 7(4), pages 1-5.
    • Handle: RePEc:eco:journ3:2017-04-1
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    References listed on IDEAS

    as
    1. Alzeban, Abdulaziz & Gwilliam, David, 2014. "Factors affecting the internal audit effectiveness: A survey of the Saudi public sector," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 23(2), pages 74-86.
    2. Fanning, Kirsten & David Piercey, M., 2014. "Internal auditors’ use of interpersonal likability, arguments, and accounting information in a corporate governance setting," Accounting, Organizations and Society, Elsevier, vol. 39(8), pages 575-589.
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    Cited by:

    1. Xiong Wang & Fernando A. F. Ferreira & Pengyu Yan, 2024. "A multi-objective competency-based decision support system for the assignment of internal auditors to multiple projects," Annals of Operations Research, Springer, vol. 338(1), pages 303-334, July.
    2. Konstantinos Petridis & Georgios Drogalas & Eleni Zografidou, 2021. "Internal auditor selection using a TOPSIS/non-linear programming model," Annals of Operations Research, Springer, vol. 296(1), pages 513-539, January.

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    More about this item

    Keywords

    performance of internal auditors; communication skill; IPPF; Thailand Public Limited Company; IIA.;
    All these keywords.

    JEL classification:

    • L1 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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