Factors Related to Internal Auditors' Competencies That Influence the Quality of Internal Audit Reports of Listed Companies on the Stock Exchange of Thailand.
Keywords:
Competency, Internal Audit, Internal Audit ReportAbstract
The research on Factors Relating to Internal Auditors' Competencies that Affect the Quality of Internal Audit Reports of Listed Companies in the Stock Exchange of Thailand aimed to: (1) study the factors of internal auditors’ competence affecting the quality of internal audit reports, and (2) analyze the relationship between these competence factors and the quality of internal audit reports. The sample group consisted of internal auditors at the level of department heads or equivalent from 235 companies. Data were collected using an online questionnaire (Google Form) and analyzed using statistical methods including mean, standard deviation, percentage, multiple correlation analysis, and multiple regression analysis at a significance level of .05.
The results indicated that internal auditors’ competence factors were significantly related to the quality of internal audit reports in all seven dimensions: accuracy, fairness, clarity, conciseness, creativity, completeness, and timeliness, at a significance level of .05.
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