ปัจจัยที่มีผลกระทบต่อความมีประสิทธิผลของการตรวจสอบภายใน ในมุมมองของคณะกรรมการตรวจสอบของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย / ชาญณุกร เพ็ญศิริ = Factors effecting effectiveness of internal audit in the perspective of audit committee of the listed companies in the Stock Exchange of Thailand / Channukorn Phensiri
This study is the exploratory research with the purposes to examine the factors affecting internal audit effectiveness and to study the relationship between them. The sampling method used in this research is ‘Purposive sampling’. Using this approach, the samples respondents of 430 audit committees who are working with the listed companies in the stock Exchange of Thailand are selected. In order to gather primary data, the questionnaires will be used as the data collection tool in this study. Of all the questionnaires distributed by mail, only 129 questionnaires are responded, which is thirty percent. There are many data analysis methods used in this research, which are fundamental statistics, factorial analysis method and Pearson coefficient. By using the methods mentioned earlier, it is found that the level of confidence is equal to 0.849The results of the study show that there are many independent variables influencing internal audit effectiveness. According to the opinion from the respondents, they agree that the first factor is organizational structure, consists of the managerial policies and supports, including the promptness of Information technology system. They also strongly agree that the qualifications of the internal auditors, consisting of the independence, the justice, the knowledge, the skills and the sociability of the auditors is the second important factor while the coordination of internal auditors can be seen as another significant factor at agreed level. Furthermore, the respondents agree that another factors, which are the size of the business, the comprehension and the recognition of the organization audited also has an impact on the effectiveness. The dependent variables influencing internal audit effectiveness are as follow. Firstly, the support for the control process in relation to the accuracy of the financial report can be seen as an important factor at moderate level. The reliability of the internal control process within the organization and the level of commitment of the business towards the related laws and regulations are of strongly agreed. Moreover, the encouragement for the responsibility towards the job assigned, the encouragement for performance effectiveness and efficiency, including the advanced notice can be seen as an important factor at moderate level while the effectiveness of the internal audit as a whole are at agreed level. It can be concluded that factors related to organizational structure and the qualifications of internal auditors affect the effectiveness of internal audit in every aspect. Firstly, the size of the business affect the effectiveness related to the accuracy of the financial report. The reliability of the internal control process within the organization, the level of commitment of the business towards the related laws and regulations, the advanced notice, the effectiveness of the internal audit as a whole including the comprehension and the recognition of the organization audited affect the effectiveness in every aspect except the encouragement for the responsibility towards the job assigned
