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

沟通技能对泰国大众有限公司内部审计人员绩效的影响

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ID: 85992
2017
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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.

Keywords: performance of internal auditors, communication skill, IPPF, Thailand Public Limited Company, IIA.

JEL Classifications: L1, M42

鉴于泰国同样受到会计丑闻的波及，内部审计师的绩效问题显得尤为重要。内部审计定义的范畴拓展以及诸如《2002年萨班斯-奥克斯利法案》（Sarbanes-Oxley Act 2002）等新的监管要求，均提高了对内部审计的期望与标准。本研究旨在探讨泰国上市股份有限公司中沟通技能对内部审计师绩效的影响因素。为实现这一目标，本研究基于既往文献与代理理论提出了研究假设。通过向首席审计执行官（CAE）发放调查问卷，依据国际内部审计专业实务框架（IPPF，2017）指标发布的专业准则，对其绩效的有效性进行了评估。研究共发放问卷520份，其中有效问卷为146份。本研究采用多元回归分析检验了各变量之间的关系。内部审计师具备良好的沟通技能并提升其工作绩效，是增强内部审计师与被审计方之间内部审计有效性的必要条件。本研究为该领域的进一步研究与探讨提供了重要契机。更重要的是，泰国目前尚缺乏有关内部审计职能与内部审计师绩效之间关系的研究。

关键词：内部审计师绩效、沟通技能、IPPF、泰国上市股份有限公司、IIA。

JEL 分类号：L1、M42

Reference Key
narkchai2017theinternational Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors Narkchai, Sutana;Fadzil, Faudziah Hanim Binti;
Journal international review of management and marketing
Year 2017
DOI
DOI not found
URL
https://www.econjournals.com/index.php/irmm/article/view/5278
Keywords
business management. industrial management forestry business records management bibliography. library science. information resources marketing. distribution of products

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