A Study on How to Use the Risk Assessment Form of Listed Companies in the Stock Exchange of Thailand
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The purpose of this research is to study the use of the risk assessment form of the listed companies in the Stock Exchange of Thailand. This research was the mixed method research. The quantitative research collected data with questionnaires and data record form from the sample group were totally 425 listed companies in the Stock Exchange of Thailand. The data analysis using structural equation model. The qualitative research collected data by using in-depth interviews as the semi-structured interview format from the key informants who were five directors of risk management department or the directors of internal audit or the directors of internal control or the finance directors or relevant experts of the listed companies in the Stock Exchange of Thailand by using the specific method. Data were analyzed with content analysis.
The results showed that designed risk assessment form should be cover all internal control activities that may affect strategic Risks, financial risk, operational risk, market risks and internal control in all 5 components, the control environment; risk assessment, control activities, information & communication and monitor & evaluate. how to use the risk assessment form found that the development of a computerized practice model using Microsoft Excel with an assessment method in Excel Form that can show the severity level (Risk Matric) of the impact of an event or risk immediately, to reduces the operational process and the assessment file can be sent via online channels, which is more convenient and easier to operate.
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ศรัณยู ชูเกียรติ จุฑาทิพ อัสสะบํารุงรัตน์ จอมสุรางค์ เรืองประพันธ์ และ อุษารัตน์ ธีรธร. “ประเด็นสําคัญของการบริหารความเสี่ยงขององค์กร : การบูรณาการร่วมกับกลยุทธ์และผลการปฏิบัติงาน (COSO ERM 2017)”. วารสารวิชาชีพบัญชี. ปีที่ ๑๖ ฉบับที่ ๔๙ (มกราคม ๒๕๖๓) : ๖๐-๗๑.
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