ATTITUDES OF THE EXECUTIVES OF COMPANIES REGISTERED IN THE STOCK EXCHANGE OF THAILAND TOWARD THE ROLES AND DUTY OF THE INTERNAL AUDIT AGENCY

Abstract

The research purpose is The Attitude of The Company’s Managers Who Registered in The Stock Exchange of Thailand toward The Role of Internal Audit Organization. This research is only studying of the companies in The Stock Exchange of Thailand and located in Bangkok (not included group of listed companies that are not qualified by rules of operation improvement, medium enterprises, funds, estate funds). The collection tools of research is questionnaires which sent to the Chief Executive Officer of listed companies of The Stock Exchange of Thailand. The research analysis and hypothesis are based on statistic such as average, standard deviation with the role of internal audit organization. Furthermore, other statistics such as frequency and percentage had been used to analyze the information of individual performance of executives and business feature.

The research result was the executives of listed companies in The Stock Exchange of Thailand that most of them were male of 80.90 percent, most of them or 46.80 percent are 51-60 years old by average, the executives more than half holding at least Master Degree of 68.10 percent, the executives who graduated in business administration and related field were 45.20 percent and most of them or 62.20 percent is working in a current position for not less than 10 years by average. The overall of executive attitude toward the role of internal audit organization is held in a high level with all of 3 fields as the operation of internal auditor , the characteristic of organization, and the activities of operation. The executives has a positive attitude to internal audit organization for the operations under the rules of The Stock Exchange of Thailand, the confidence of ethics of operation of internal auditor with honest - ethical way - and unbias, there is a neutral in opinions to other organization and give precedence to internal audit organization. The attitude of the executives of listed companies in The Stock Exchange of Thailand in the role of internal audit organization will differ in the individual characteristic such as, sex, age, level and field of education and it will be affected to the attitude of the executives role of internal audit organization in the difference way, but the difference in a period of time of working is affected to the attitude of the executive role of internal audit organization, non-differently and the attitude of the executives toward the role of the internal audit organization will be differed with a business feature such as, business type and features of internal audit organization of company differed will be affected to the attitude of the executives about the role of the internal audit organization in the difference way, but the difference of business scales, amount of employees of internal audit organization and the hierarchies of internal audit organization are affected to the attitude of the executives about the role of internal audit organization by non-differently.