Internal audit review competency of Thai-listed firms

Abstract

This research is to investigate the effects of efficiency in internal audit review of listed companies in Stock Exchange of Thailand by collecting data from 518 audit committee of listed companies in Stock Exchange of Thailand by using a questionnaire as an instrument. The results of statistics used for analyzing the collected data were simple linear regression analysis and multiple linear regression analysis indicated efficiency in internal audit reviews had positive relationships with corporate performance effectiveness and efficiency in risk management. Moreover, effectiveness performance revealed a positive effect on gold achievement. The results obtained from this study could be used as guidelines for developing, creating and improving the efficiency in audit committee performance and internal audit practice for organization to create reliability to the public and to be able to survive sustainably in a long period of time.