Effects of Internal auditors’ qualifications, work performance, and ethics on sustainable survival of listed companies in the stock exchange of Thailand

Abstract

This study was aimed to explore effects of internal auditors’ qualifications, work performance, and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. 202 Internal auditors of listed companies in the Stock Exchange of Thailand were asked to respond to the questionnaire used as a research tool. The statistics used in the data analysis were frequency, percentage, mean, standard deviation, multiple correlation analysis, and multiple regression analysis. The results of the study showed that, in the overall, the internal auditors of listed This study was aimed to explore effects of internal auditors’ qualifications, work performance, and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. 202 Internal auditors of listed companies in the Stock Exchange of Thailand were asked to respond to the questionnaire used as a research tool. The statistics used in the data analysis were frequency, percentage, mean, standard deviation, multiple correlation analysis, and multiple regression analysis. The results of the study showed that, in the overall, the internal auditors of listed This study was aimed to explore effects of internal auditors’ qualifications, work performance, and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. 202 Internal auditors of listed companies in the Stock Exchange of Thailand were asked to respond to the questionnaire used as a research tool. The statistics used in the data analysis were frequency, percentage, mean, standard deviation, multiple correlation analysis, and multiple regression analysis. The results of the study showed that, in the overall, the internal auditors of listed companies in the Stock Exchange of Thailand were in highest level in terms of opinions concerning internal auditors’ qualifications, work performance, and ethics on sustainable survival of listed companies in the Stock Exchange of Thailand. Regarding each aspect of the opinions, the overall and individual opinions on the sustainable survival of listed companies in the Stock Exchange of Thailand were expressed at the highest level including the achievement of organizational goals, related parties’ acceptance and trust, and competitive advantage. Based on the relationship analysis and the impact, it was found that 1 ) the qualifications of the internal auditor had a positive relationship and impact on the overall sustainable survival of listed companies in the Stock Exchange of Thailand and 2) the work performance of internal auditors had a positive relationship and impact on the overall sustainable survival of listed companies in the Stock Exchange of Thailand. In summary, the qualifications and performance of internal auditors were positively related and had an impact on the sustainable survival of listed companies in the Stock Exchange of Thailand. Therefore, companies should focus on internal auditors’ qualifications and work performance to make the organization more competitively advantageous and more accepted by those who got involved and able to achieve the goals which can enable the organization to succeed and survive sustainably.