內(nèi)部審計(jì)在沙特阿拉伯的發(fā)展協(xié)會(huì)理論透視內(nèi)部審計(jì)職能的價(jià)值1早先的研究已經(jīng)運(yùn)用各種各樣的方法來(lái)制定適當(dāng)?shù)臉?biāo)準(zhǔn)以評(píng)估內(nèi)部審計(jì)職能的有效率。比如說(shuō)，視遵照標(biāo)準(zhǔn)的程度為影響內(nèi)部審計(jì)表現(xiàn)的其中因素之一。一份1988年國(guó)際會(huì)計(jì)師協(xié)會(huì)英國(guó)協(xié)會(huì)的研究報(bào)告就致力與研究?jī)?nèi)部審計(jì)作用價(jià)值中高級(jí)管理層和外部審計(jì)員的認(rèn)知力。這項(xiàng)研究證明了衡量所提供服務(wù)的價(jià)值的艱難性就是做評(píng)估的主要障礙。收益性，費(fèi)用標(biāo)準(zhǔn)以及資源利用率都被確認(rèn)為服務(wù)價(jià)值的衡量標(biāo)準(zhǔn)。在這項(xiàng)研究里，它強(qiáng)調(diào)了確保內(nèi)部審計(jì)工作應(yīng)遵從SPPIA的必要性。在美國(guó)，1988的ALBRECHTA研究過(guò)內(nèi)部審計(jì)的地位和作用，還為了能有效的評(píng)估內(nèi)部審計(jì)的效率特別制定出一套框架。他們發(fā)現(xiàn)有四個(gè)能讓內(nèi)部審計(jì)部門(mén)發(fā)展從而提高內(nèi)部審計(jì)效率的要件一個(gè)合適的企業(yè)環(huán)境，高級(jí)管理層的支持，具備高素質(zhì)的內(nèi)部審計(jì)人員以及高質(zhì)量的內(nèi)部審計(jì)工作。在這項(xiàng)研究里學(xué)者們強(qiáng)調(diào)管理層和審計(jì)人員都應(yīng)該承認(rèn)內(nèi)部審計(jì)職能對(duì)于企業(yè)來(lái)說(shuō)是一種具有增值性的職能。在英國(guó)，1997年，RIDLEY和DSILVA證明遵循專(zhuān)業(yè)標(biāo)準(zhǔn)的重要性是促進(jìn)內(nèi)部審計(jì)職能增值功能的最重要的因素。遵循SPPIA大量的研究都特別專(zhuān)注于內(nèi)部審計(jì)部門(mén)對(duì)于SPPIA遵從性的研究。1992年，POWELLETAL對(duì)11個(gè)國(guó)家的國(guó)際會(huì)計(jì)師協(xié)會(huì)的成員進(jìn)行了一項(xiàng)全球性的調(diào)查以證明是否有全球性的內(nèi)部審計(jì)文化。他們發(fā)現(xiàn)對(duì)這11個(gè)國(guó)家的國(guó)際會(huì)計(jì)師協(xié)會(huì)成員的調(diào)查中，有82的是遵循SPPIA的。這個(gè)蠻高的百分比率促使學(xué)者們建議SPPIA提供內(nèi)部審計(jì)這個(gè)職業(yè)全球化的證據(jù)。許多的研究已經(jīng)關(guān)注涉及到獨(dú)立性的SPPIA標(biāo)準(zhǔn)。1981年，CLARKETAL發(fā)現(xiàn)內(nèi)部審計(jì)部門(mén)的獨(dú)立性和內(nèi)部審計(jì)人員所做報(bào)告的權(quán)威性是影響他們工作客觀性的最至關(guān)重要的兩個(gè)因素。1985年，PLUMLEE致力于研究影響內(nèi)部審計(jì)人員客觀性的潛在威脅，特別是參與內(nèi)部控制制度的設(shè)計(jì)是否會(huì)影響到關(guān)于該制度質(zhì)量與有效率的決斷力。PLUMLEE發(fā)現(xiàn)這樣參與設(shè)計(jì)會(huì)產(chǎn)生偏見(jiàn)最終會(huì)影響到工作的客觀性。內(nèi)部審計(jì)職能與公司管理層兩者之間的關(guān)系通常會(huì)成為決定內(nèi)部審計(jì)客觀性的一個(gè)重要因素。1989年，HARRELLETAL表明管理層對(duì)一些觀點(diǎn)的認(rèn)知能力以及欲望都可能會(huì)影響到內(nèi)部審計(jì)人員的工作和判斷力。同時(shí)，他們也發(fā)現(xiàn)作為國(guó)際會(huì)計(jì)師協(xié)會(huì)成員的內(nèi)部審計(jì)人員是不大可能屈服于這種壓迫下的。1991年，PONEMON調(diào)查研究了這樣一個(gè)問(wèn)題，內(nèi)部審計(jì)人員是否會(huì)在他們工作過(guò)程中報(bào)告那些未被揭露的敏感問(wèn)題。他得出的結(jié)論是，影響內(nèi)部審計(jì)人員客觀性的三個(gè)因素分別是他們?cè)谄髽I(yè)中所處的地位，他們跟管理層的關(guān)系以及舉報(bào)不道德行為的渠道的存在。在沙特阿拉伯的內(nèi)部審計(jì)研究已經(jīng)證明相對(duì)地很少有關(guān)于沙特阿拉伯企業(yè)內(nèi)部審計(jì)的研究，然而，例外的是1993年的ASAIRY和1996年的WOODWORTH和SAID。ASAIRY試著評(píng)估沙特阿拉伯合股公司的內(nèi)部審計(jì)部門(mén)的效率。他通過(guò)對(duì)38家公司的內(nèi)部審計(jì)部門(mén)的負(fù)責(zé)人，高級(jí)管理層和外部審計(jì)人員的問(wèn)卷調(diào)查來(lái)研究。這項(xiàng)研究的結(jié)果顯示了內(nèi)部審計(jì)成功的一個(gè)重要因素就是它獨(dú)立于其他的企業(yè)的經(jīng)濟(jì)活動(dòng)。內(nèi)部審計(jì)部門(mén)所提供的服務(wù)是會(huì)受到管理層，其他雇員和外部審計(jì)人員的影響。內(nèi)部審計(jì)人員的教育背景，訓(xùn)練，經(jīng)驗(yàn)和專(zhuān)業(yè)素質(zhì)都會(huì)影響到內(nèi)部審計(jì)的效率。根據(jù)他的這項(xiàng)研究，ASAIRY建議所有合股公司都應(yīng)該設(shè)置內(nèi)部審計(jì)職能，而且應(yīng)在沙特大學(xué)把內(nèi)部審計(jì)作為一門(mén)獨(dú)立的課程來(lái)設(shè)立。1996年，WOODWORTH和SAID試著調(diào)查沙特阿拉伯的內(nèi)部審計(jì)人員關(guān)于根據(jù)被審單位的國(guó)籍是否會(huì)對(duì)被審單位具體的內(nèi)部審計(jì)情況有不同的反應(yīng)的看法?；?4份來(lái)自國(guó)際會(huì)計(jì)師協(xié)會(huì)達(dá)蘭協(xié)會(huì)成員的問(wèn)卷調(diào)查，他們發(fā)現(xiàn)不同國(guó)籍沒(méi)有很大的區(qū)別。內(nèi)部審計(jì)人員不會(huì)根據(jù)被審單位的國(guó)籍來(lái)改變他們的審計(jì)方式，文化程度對(duì)于審計(jì)的結(jié)果是沒(méi)有很大的影響的。關(guān)于遵循SPPIA的重要性，專(zhuān)家和學(xué)術(shù)界都強(qiáng)調(diào)了內(nèi)部審計(jì)部門(mén)和企業(yè)其他部門(mén)之間關(guān)系在決定內(nèi)部審計(jì)部門(mén)成功或其他方面是具有一定的重要性的。（1972年的MINTS,1996年的FLESHER,1998年的RIDLEYFLESHER,1996RIDLEYCHAMBERS,1998ANDMOELLERWITT,1999THISLITERATUREFOCUSESONTHENEEDFORCOOPERATIONANDTEAMWORKBETWEENTHEAUDITORANDAUDITEEIFINTERNALAUDITINGISTOBEEFFECTIVEBETHEA1992SUGGESTSTHATTHENEEDFORGOODHUMANRELATIONSSKILLSISIMPORTANTBECAUSEINTERNALAUDITINGCREATESNEGATIVEPERCEPTIONSANDNEGATIVEATTITUDESTHESEISSUESAREPARTICULARLYIMPORTANTINAMULTICULTURALBUSINESSENVIRONMENTSUCHASSAUDIARABIAWHERETHEREARESIGNIFICANTDIFFERENCESINTHECULTURALANDEDUCATIONALBACKGROUNDOFTHEAUDITORSANDAUDITEESWOODWORTHANDSAID1996RESULTSREASONSFORNOTHAVINGANINTERNALAUDITDEPARTMENTOFTHE92COMPANYINTERVIEWSEXAMININGTHEREASONSWHYCOMPANIESDONOTHAVEANINTERNALAUDITFUNCTION,THEMOSTFREQUENTRESPONSEFROM52COMPANIES57WASTHATRELIANCEONTHEEXTERNALAUDITORENABLEDTHECOMPANYTOOBTAINTHEBENEFITSTHATMIGHTBEOBTAINEDFROMINTERNALAUDITTYPICALLY,INTERVIEWEESARGUEDTHATTHEEXTERNALAUDITORISBETTER,MOREEFFICIENTANDSAVESMONEYINTERVIEWSWITHTHEEXTERNALAUDITORSREVEALEDTHATCLIENTCOMPANIESCOULDNOTDISTINGUISHCLEARLYBETWEENTHEWORKANDROLESOFINTERNALANDEXTERNALAUDITFOREXAMPLE,ONEEXTERNALAUDITORSAID,THEREISAMISPERCEPTIONOFWHATTHEEXTERNALAUDITORDOES,THEYTHINKTHEEXTERNALAUDITORDOESEVERYTHINGFORTHECOMPANYANDMUSTDISCOVERANYPROBLEMHAVINGSAIDTHIS,ONEEXTERNALAUDITORDOUBTEDTHATANINTERNALAUDITFUNCTIONWOULDADDVALUEINALLCIRCUMSTANCESWHENREFERRINGTOTHEINTERNALCONTROLSYSTEMHESTATED,ASLONGASTHEYAREHAPPYWITHTHEFINALOUTPUT,ITHINKTHEINTERNALAUDITFUNCTIONWILLNOTADDVALUEEXTERNALAUDITINGEVENTUALLYWILLHIGHLIGHTANYSIGNIFICANTINTERNALCONTROLWEAKNESSTHESECONDMOSTFREQUENTREASONMENTIONEDBYINTERVIEWEES23FIRMS,25FORNOTOPERATINGANINTERNALAUDITDEPARTMENTWASTHECOST/BENEFITTRADEOFFSPECIFICALLY,17FIRMSCONSIDEREDTHATTHESMALLSIZEOFTHECOMPANYANDTHELIMITEDNATUREOFITSACTIVITIESMEANTTHATITWOULDNOTBEEFFICIENTFORTHEMTOHAVEANINTERNALAUDITDEPARTMENTTHEEXTERNALAUDITORSINTERVIEWEDWEREOFTHEOPINIONTHATTHEREADILYIDENTIFIABLECOSTSASCOMPAREDWITHTHEMOREDIFFICULTTOMEASUREBENEFITSWASAFACTORCONTRIBUTINGTOTHISDECISIONANUMBEROFOTHERREASONSWEREGIVENBYINTERVIEWEESFORNOTHAVINGANINTERNALAUDITDEPARTMENTASACONSEQUENCEOFTHEHIGHCOSTSOFCONDUCTINGINTERNALAUDITACTIVITIES,14FIRMSUSEDEMPLOYEESWHOWERENOTWITHINASEPARATEINTERNALAUDITDEPARTMENTTOCARRYOUTINTERNALAUDITDUTIESEIGHTCOMPANIESDIDNOTTHINKTHEREWASANEEDFORINTERNALAUDITBECAUSETHEYBELIEVEDTHEIRINTERNALCONTROLSYSTEMSWERESUFFICIENTTOOBVIATETHENEEDFORINTERNALAUDITFIVECOMPANIESDIDNOTTHINKTHATINTERNALAUDITWASANIMPORTANTACTIVITYANDTHREEFELTTHATTHEIRTYPEOFTHEBUSINESSDIDNOTREQUIREINTERNALAUDITTHREERESPONDENTSMENTIONEDTHATTHEYDIDNOTOPERATEANINTERNALAUDITDEPARTMENTBECAUSEPROFESSIONALPEOPLECOULDNOTBEFOUNDTORUNTHEDEPARTMENT,ANDSIXCOMPANIESDIDNOTPROVIDEAREASONFORNOTHAVINGANINTERNALAUDITDEPARTMENTIN10COMPANIESANINTERNALAUDITDEPARTMENTHADBEENESTABLISHEDBUTWASNOLONGEROPERATINGBECAUSEOFDIFFICULTIESINRECRUITINGQUALIFIEDPERSONNELANDCHANGESINTHEORGANIZATIONSTRUCTUREHAVINGSAIDTHIS,EIGHTCOMPANIESWITHOUTANINTERNALAUDITDEPARTMENTWEREPLANNINGTOESTABLISHONEINTHEFUTURETHEINDEPENDENCEOFINTERNALAUDITDEPARTMENTSCOMMENTATORSANDSTANDARDSETTERSIDENTIFYINDEPENDENCEASBEINGAKEYATTRIBUTEOFTHEINTERNALAUDITDEPARTMENTFROMTHEQUESTIONNAIRERESPONSES6077OFTHEINTERNALAUDITDEPARTMENTSSTATEDTHATTHEREWASAWRITTENDOCUMENTDEFININGTHEPURPOSE,AUTHORITYANDRESPONSIBILITYOFTHEDEPARTMENTINNEARLYALLINSTANCESWHERETHEREWASSUCHADOCUMENTTHETERMSOFREFERENCEOFTHEINTERNALAUDITDEPARTMENTHADBEENAGREEDBYSENIORMANAGEMENT93,THEDOCUMENTIDENTIFIEDTHEROLEOFTHEINTERNALAUDITDEPARTMENTINTHEORGANIZATION,ANDITSRIGHTSOFACCESSTOINDIVIDUALS,RECORDSANDASSETS97,ANDTHEDOCUMENTSETOUTTHESCOPEOFINTERNALAUDITING90RESPONDENTSWEREASKEDTOASSESSTHEEXTENTTOWHICHTHERELEVANTDOCUMENTWASCONSISTENTWITHTHESPECIFICREQUIREMENTSOFSPPIAINTHOSEDEPARTMENTSWHERESUCHADOCUMENTEXISTED2745CLAIMEDFULLCOMPLIANCEWITHSPPIA,2338CONSIDEREDTHEIRDOCUMENTTOBEPARTIALLYCONSISTENTWITHSPPIAINMORETHANONETHIRDOFTHEDEPARTMENTSSURVEYEDEITHERNOSUCHDOCUMENTEXISTEDN18,23ORTHERESPONDENTWASNOTAWAREWHETHERORNOTTHEDOCUMENTCOMPLIEDWITHSPPIAN10,13SPPIASUGGESTSTHATINDEPENDENCEISENHANCEDWHENTHEORGANIZATIONSBOARDOFDIRECTORSCONCURSWITHTHEAPPOINTMENTORREMOVALOFTHEDIRECTOROFTHEINTERNALAUDITDEPARTMENT,ANDTHATTHEDIRECTOROFTHEINTERNALAUDITDEPARTMENTISRESPONSIBLETOANINDIVIDUALOFSUITABLESENIORITYWITHINTHEORGANIZATIONITISNOTICEABLETHATIN47COMPANIES60THEIRRESPONSIBILITIESWITHREGARDTOAPPOINTMENT,REMOVALANDTHERECEIPTOFREPORTSLAYWITHNONSENIORMANAGEMENT,NORMALLYAGENERALMANAGERSPPIARECOMMENDSTHATTHEDIRECTOROFTHEINTERNALAUDITDEPARTMENTSHOULDHAVEDIRECTCOMMUNICATIONWITHTHEBOARDOFDIRECTORSTOENSURETHATTHEDEPARTMENTISINDEPENDENT,ANDPROVIDESAMEANSFORTHEDIRECTOROFINTERNALAUDITINGANDTHEBOARDOFDIRECTORSTOKEEPEACHOTHERINFORMEDONISSUESOFMUTUALINTERESTTHEINTERVIEWSWITHDIRECTORSOFINTERNALAUDITDEPARTMENTSSHOWEDTHATDEPARTMENTSTENDEDTOREPORTTOGENERALMANAGERSRATHERTHANTHEBOARDOFDIRECTORSFURTHEREVIDENCEOFTHELACKOFACCESSTOTHEBOARDOFDIRECTORSWASPROVIDEDBYTHEQUESTIONNAIRERESPONSESSHOWINGTHATINALMOSTHALFTHECOMPANIES,MEMBERSOFTHEINTERNALAUDITDEPARTMENTHAVENEVERATTENDEDBOARDMEETINGSANDINONLYTWOCOMPANIESDIDATTENDANCETAKEPLACEREGULARLYUNRESTRICTEDACCESSTODOCUMENTATIONANDUNFETTEREDPOWERSOFENQUIRYAREIMPORTANTASPECTSOFTHEINDEPENDENCEANDEFFECTIVENESSOFINTERNALAUDITTHEQUESTIONNAIRERESPONSESREVEALEDTHAT3444INTERNALAUDITDIRECTORSCONSIDEREDTHATTHEYDIDNOTHAVEFULLACCESSTOAL