外文文献翻译----内部审计在沙特阿拉伯的发展-会计审计(编辑修改稿)

外文文献翻译----内部审计在沙特阿拉伯的发展-会计审计(编辑修改稿)内容摘要：

cused on potential threats to internal auditor objectivity, particularly whether participation in the design of an internal control system influenced judgements as to the quality and effectiveness of that system. Plumlee found that such design involvement produced bias that could ultimately threaten objectivity. The relationship between the internal audit function and pany management more generally is clearly an important factor in determining internal auditor objectivity. Harrell et al. (1989) suggested that perceptions of the views and desires of management could influence the activities and judgement of internal auditors. Also, they found that internal auditors who were members of the IIA were less likely to succumb to such (1991) examined the question of whether or not internal auditors will report sensitive issues uncovered during the course of their work. He concluded that the three factors affecting internal auditor objectivity were their social position in the organization, their relationship with management and the existence of a munication channel to report wrongdoing. Internal audit research in Saudi Arabia To date there has been relatively little research about internal audit in the Saudi Arabian corporate sector, exceptions, however, are Asairy (1993)and Woodworth and Said (1996). Asairy (1993)sought to evaluate the effectiveness of internal audit departments in Saudi jointstock panies. He studied departments in 38 panies using questionnaire responses from the directors of internal audit departments, senior pany management, and external auditors. The result of this study revealed that one significant factor in the perceived success of internal audit was its independence from other corporate activities. The service provided by the internal audit department was affected by the support it received from the management, other employees and external auditors. The education, training, experience and professional qualifications of the internal auditors influenced the effectiveness of internal audit. On the basis of his study, Asairy (1993) remended that all jointstock panies, should have an internal audit function, and that internal auditing should be taught as a separate course in Saudi Universities. Woodworth and Said (1996)sought to ascertain the views of internal auditors in Saudi Arabia as to whether there were differences in the reaction of auditees to specific internal audit situations according to the nationality of the auditee. Based on 34 questionnaire responses from members of the IIA Dhahran chapter, they found there were no significant differences between the different nationalities. The internal auditors did not modify their audit conduct according to the nationality of the auditee and cultural dimensions did not have a significant impact on the results of the audit. Given the importance of plying with SPPIA, the professional and academic literature emphasizes the importance of the relationship between the internal audit department and the rest of the organization in determining the success or otherwise of internal audit departments (Mints,1972。 Flesher,1996。 Ridley amp。 Chambers,1998 and Moeller amp。 Witt,1999). This literature focuses on the need for cooperation and teamwork between the auditor and auditee if internal auditing is to be (1992) suggests that the need for good human relations’ skills is important because internal a。