4

()

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Assessment of the Audit Committee Chairman Satisfaction on

the Quality of Internal Audit
*, . ** ***
Pooncharat Sriphaiwan, Dr.Phorntep Rattanataipop and Paiboon Pajongwong

103

: , ,

() ; Email: aa_ar_la_le@hotmail.com
., ; Email: fbusptr@ku.ac.th
***
, ; Email: fbuspbp@ku.ac.th
**

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Abstract
This study aimed to investigate the audit committee chairman satisfaction on the quality of
internal audit in the companies registered in the Stock Exchange of Thailand. The factors possibly
affecting levels of satisfaction of the audit committee chairmen were examined. The factors included
gender, age, level of education, major field of study, vocation certificate and experience. Besides, the
correrations between salary of the audit committee chairmen and levels of satisfaction on the quality of
internal audit, and between the company net profit and the satisfaction on the quality of internal audit
were also studied. The data were collected by the survey through the use of questionnaires which were
sent to the chairmen. 103 questionnaires were returned. Then the descriptive and inferential statistics
were employed to examine the hypotheses relating to personal factors, salary and net profit which
affected the levels of satisfaction of the audit committee chairmen on the the quality of internal audit. It
was found that the audit committee chairman satisfaction on the quality of internal audit was at a high
level. It was also found that different levels of education resulted in different levels of satisfaction.
However, salary of the audit committee chairmen and the company net profit had no correation with
levels of satisfaction on the quality of internal audit.
Key Word: Internal Audit, Audit Committee, satisfaction

2540


( , 2549)

(Audit Committee) (
, 2548)

( , 2549)


(
, 2548)


[531]

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(, 2551)

.. 2556

( , 2554)

1.
2.

3.

4.
5.

514 103
2 (Descriptive Statistics) (Inferrential Statistics)

[532]

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T-test
One-Way Analysis of Variance (ANOVA) F-test
correlation 0.05 95

2556

1.
2.
3.
4.

1.
2.
3.
4.
5.
6.

1.
2.
3.
4.
5.

6.
1.
2.

46 83 61-70
51.5 30.1 18.4
32.0 31.1
15 450000

[533]

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1

4.16
0.61

4.26
0.59

4.13
0.59

4.01
0.68

4.17
0.52

4.04
0.58

4.05
0.60

4.03
0.54

4.08
0.57

4.12
0.64

4.09
0.69

4.06
0.54

4.08
0.52

,
3

, ,
, ,

1
2
3
4
5
6
[534]

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7
9

8
10

1
2
3
4 5
6
7
8
9 10

(78)
4.13 4.26 4.09 3.95 4.14 4.03 4.04 4.02 4.08 4.10 4.06 4.04 4.07
(25)
4.24 4.28 4.23 4.20 4.25 4.09 4.07 4.07 4.07 4.18 4.16 4.09 4.12
sig

51 (4) 3.75 4.00 3.92 3.50 3.88 3.57 3.79 3.92 3.70 3.88 3.75 3.75 3.78
51 - 60 (17) 4.18 4.45 4.29 4.18 4.32 4.16 4.11 4.19 4.29 4.21 4.18 4.18 4.21
61 70 (41) 4.17 4.20 4.12 4.05 4.15 4.07 4.11 4.00 4.07 4.11 4.07 4.07 4.09
71 80 (34) 4.18 4.31 4.09 3.97 4.17 4.06 4.02 4.04 4.08 4.21 4.21 4.07 4.09
80 4.14 4.10 4.05 3.86 4.05 3.78 3.81 3.76 3.80 3.71 3.57 3.77 3.84
(7)
sig
* 0.05

0.05

1
2
3
4 5
6
7
8
9 10

(31) 3.97 4.12 3.91 3.84 3.99 3.83 3.91 3.83 3.86 3.87 3.87 3.86 3.89
(53) 4.23 4.28 4.20 4.08 4.22 4.13 4.13 4.13 4.18 4.26 4.21 4.15 4.17
(19) 4.26 4.44 4.28 4.11 4.32 4.13 4.05 4.09 4.15 4.13 4.11 4.11 4.15

[535]

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sig
*

(33)
4.24 4.27 4.14
4.00 4.14 4.07
(32)
(7)
4.29 4.57 4.23
(10) 4.10 4.43 4.13
(21)
4.24 4.25 4.14
sig
* 0.05

4.00 4.19 4.03 4.02 4.02 4.07 4.14 4.03 4.04

3.97 4.07 3.95 3.18 4.02 4.06 4.08 4.09 4.00

4.07
4.02

4.14 4.36 4.12 4.36 4.12 4.23 4.14 4.00 4.19

4.10 4.24 4.04 4.02 4.00 4.08 4.00 4.10 4.03
4.00 4.18 4.18 4.13 4.05 4.08 4.21 4.19 4.12

4.23
4.08
4.13

0.05

0.05 LSD
0.05
0.05




0.05
4

1
2
3
4 5
6
7
8
9 10

6 (15) 3.93 4.11 3.96 3.47 3.95 3.81 3.79 3.84 3.83 3.87 4.00 3.83 3.86
6 - 10 (33)
4.18 4.29 4.13 4.15 4.20 4.05 4.09 4.00 4.08 4.17 4.12 4.06 4.10
10 15 (19) 4.11 4.21 4.23 3.95 4.17 4.12 4.22 4.10 4.21 4.16 4.16 4.16 4.16
15 4.25 4.32 4.14 4.14 4.22 4.09 4.04 4.10 4.11 4.17 4.06 4.09 4.12
(36)

sig
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(72)
4.11 4.19 4.11
CPA (15)
4.33 4.60 4.31
CFA (1)
3.00 4.00 3.00
(15)
4.27 4.27 4.09
sig
* 0.05

3.99
4.27
3.00
3.93

4.13
4.42
3.38
4.16

4.03
4.28
3.14
3.94

4.04
4.18
3.17
4.01

4.02
4.29
3.17
3.88

4.10
4.27
3.00
3.87

4.11
4.47
3.00
3.93

4.11
4.20
3.00
3.90

4.05
4.27
3.11
3.93

4.07
4.30
3.17
3.98

0.05

0.05

1
2
3
4 5
6
7
8
9 10

150000
(19)
4.11 4.18 4.23 4.00 4.16 4.08 4.04 4.15 4.18 4.26 4.16 4.12 4.13
150001-250000 4.24 4.30 4.05 3.90 4.15 4.03 4.01 3.90 4.03 3.98 4.00 3.99 4.03
(21)
250001-350000 4.15 4.15 4.08 3.95 4.10 3.96 3.93 4.01 3.98 4.05 3.95 3.97 4.00
(20)
350001-450000 4.13 4.29 4.06 4.13 4.16 3.98 4.10 3.98 3.96 4.19 4.13 4.03 4.06
(16)
450000 4.15 4.36 4.19 4.07 4.23 4.11 4.15 4.09 4.19 4.15 4.19 4.13 4.16
(27)

Sig
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0 (12)
3.92 4.00 3.89
0 - 300 (36)
4.08 4.21 4.11
301-600 (19)
4.37 4.42 4.35
601-800 (4)
4.00 3.83 3.67
800 (32) 4.22 4.38 4.16
sig
* 0.05

3.83
4.03
4.05
3.25
4.13

3.93
4.14
4.34
3.72
4.24

3.73
4.07
4.23
3.82
4.06

3.58
4.08
4.26
3.67
4.11

3.83
4.01
4.19
3.79
4.05

3.93
4.08
4.18
3.85
4.10

4.04
4.13
4.24
3.88
4.11

4.08
4.06
4.26
4.00
4.03

3.78
4.06
4.22
3.80
4.08

3.82
4.08
4.25
3.78
4.12

0.05
0.05

r
sig

0.065
0.514

0.116
0.245
* 0.05

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Abdolmohammadi (2009) (
/ ) 86.5%
Alsharayri (2012)

Burnaby et al. (2009) ,
, ,
87.1%, 84.0%, 72.1%, 84.4%,
79.9%
,
,
, ,
, ,

1.

2.

1.

2.

[539]

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, . 2554.
. : .
. 2548. .
: .
. 2551. . :
.
. 2549.
. : .
. 2549. (Internal Auditing) . 2.
: 4 .
Abdolmohammadi, M.J. 2009. Factors Associated with the Use of and Compliance with the IIA
Standards: A Study of Anglo-culture CAEs. International Journal of Auditing 13: 27-42.
Alsharayri, M. A. 2012. The Operating Islamic Banks in Jordan Applying the International Internal Auditing
Standards (IIA's). International Journal of Economics and Finance 4 (2): 232-242.
Burnaby, P. A. et al. 2009. Usage of Internal Auditing Standards by companies in the United States and
select European countries. Managerial Auditing Journal 24 (9): 835-860.

[540]