Business, Management and Accounting
7 years ago

Stronger Audit Committees Boost Internal Auditor Performance, Improving Corporate Governance

Journal of Business Theory and Practice
Corporate Governance on the Performance of Internal Auditors in Thailand Public Limited Company
Sutana Narkchai, Faudziah Hanim Binti Fadzil, Sompon Thungwha

Paper Summary

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The study looked at how corporate governance affects the performance of internal auditors in Thailand's public companies. They focused on the size of the board of directors and the audit committee. The researchers sent surveys to Chief Audit Executives to gather data. The results showed that the board of director's size didn't impact internal auditors' performance, but a larger audit committee did improve their performance. This suggests that audit committees should take on more responsibility in overseeing financial reporting and internal controls.