外文文獻(xiàn)翻譯----內(nèi)部審計(jì)在沙特阿拉伯的發(fā)展-會(huì)計(jì)審計(jì)-文庫(kù)吧
2025-04-17 12:15 本頁(yè)面
【正文】 97%的人說(shuō)這份文件闡明了內(nèi)部審計(jì) 部門(mén) 在企業(yè)中的地位， 有接近個(gè)人，紀(jì)錄，資產(chǎn)的權(quán)利，還有 90%的認(rèn)為這份文件闡明了內(nèi)部審計(jì)的范圍。受訪者被要求估計(jì) 相關(guān)文件與 SPPIA 特定要求想一致的程度。 在這些有這種文件的內(nèi)部審計(jì)部門(mén)中有 27 家聲稱是完全遵循 SPPIA，有 23 家認(rèn)為他們的公文部分遵循 SPPIA。有超過(guò)三分之一被調(diào)查的部門(mén)要么就沒(méi)有這樣的公文要么就不清楚文件是否遵循 SPPIA。 SPPIA 建議當(dāng)企業(yè)的董事會(huì)同意任命或撤除內(nèi)部審計(jì)部門(mén)負(fù)責(zé)人的時(shí)候要提高其獨(dú)立性，還有內(nèi)部審計(jì)部門(mén)的負(fù)責(zé)人要對(duì)企業(yè)里資格老的個(gè)人負(fù)責(zé)。 令人關(guān)注的是，有 47 家公司他們對(duì)于任命，撤除以及收入報(bào)告的責(zé)任是由非高級(jí)的管理者負(fù)責(zé)，通常就是一般的經(jīng)理。 SPPIA 建議內(nèi)部審計(jì)部門(mén)的負(fù)責(zé)人 應(yīng)該直接坦率的跟董事會(huì)溝通以保證審計(jì)部門(mén)的獨(dú)立，同時(shí)為內(nèi)部審計(jì)的負(fù)責(zé)人和董事會(huì)提供了一種方法以能使彼此告知對(duì) 方的利益。在跟內(nèi)部審計(jì)部門(mén)負(fù)責(zé)人的交談中顯示出內(nèi)部審計(jì)部門(mén)通常是對(duì)一般經(jīng)理報(bào)告負(fù)責(zé)而不是董事會(huì)。 由問(wèn)卷回復(fù)者提供的 缺乏跟董事會(huì)交流的進(jìn)一步證據(jù)顯示出在將近一半的公司中，內(nèi)部審計(jì)部門(mén)的成員從來(lái)都沒(méi)參加過(guò)董事會(huì)會(huì)議而只有兩家公司 的 內(nèi)部審計(jì)人員是定期出席董事會(huì)會(huì)議的。 獲取證據(jù)不受限制和不受束縛的詢問(wèn)權(quán)力是內(nèi)部審計(jì)獨(dú)立性和有效性的最重要的方面。 問(wèn)卷的回復(fù)顯示有 34 個(gè)內(nèi)部審計(jì)主管認(rèn)為他們不能完全獲取所有有用的信息。而且，在所有調(diào)查中，少數(shù)一些人不相信他們可以不受限制的報(bào)告缺陷，隱瞞，不道德的行為或者錯(cuò)誤。還有相當(dāng)一部 分人認(rèn)為 做 內(nèi)部審計(jì)不能總是從高級(jí)管理層那里獲得 支持。 SPPIA 證明參與制度的設(shè)計(jì)，設(shè)置，運(yùn)行很有可能會(huì)削弱內(nèi)部審計(jì)人員的客觀性。受訪者被問(wèn)到在非審計(jì)職責(zé)的范圍內(nèi)管理層多久一次會(huì)要求內(nèi)部審計(jì)部門(mén)的協(xié)助。 有37 個(gè)被調(diào)查的內(nèi)部審計(jì)部門(mén)說(shuō) 管理層 有時(shí)，經(jīng)常有這樣的需求 ，還有 27 個(gè)部門(mén)從來(lái)沒(méi)參與過(guò)這些非審計(jì)的工作。 這些調(diào)查證明了一些企業(yè)的內(nèi)部審計(jì)人員經(jīng)常會(huì)為其他部門(mén)的人彌補(bǔ)不足之處。 THE DEVELOPMENT OF INTERNAL AUDIT IN SAUDI ARABIA: AN INSTITUTIONAL THEORY PERSPECTIVE The value of the internal audit function Previous studies have utilized a variety of approaches to determine appropriate criteria to evaluate the effectiveness of the internal audit function. For example, considered the degree of pliance with standards as one of the factors which affects internal audit performance. A 1988 research report from the IIAUnited Kingdom（ IIAUK， 1988）focused on the perceptions of both senior management and external auditors of the value of the internal audit function. The study identified the difficulty of measuring the value of services provided as a major obstacle to such an evaluation. Profitability, cost standards and the effectiveness of resource utilization were identified as measures of the value of services. In its remendations it highlighted the need to ensure that internal audit work plies with SPPIA. In the US, Albrecht et al.(1988)studied the roles and benefits of the internal audit function and developed a framework for the purpose of evaluating internal audit effectiveness. They found that there were four areas that the directors of internal audit departments could develop to enhance effectiveness: an appropriate corporate environment, top management support, high quality internal audit staff and high quality internal audit work. The authors stressed that management and auditors should recognize the internal audit function as a valueadding function to the organization. In the UK, Ridley and D’Silva (1997) identified the importance of plying with professional standards as the most important contributor to the internal audit function adding value. Compliance with SPPIA A number of studies have focused specifically on the pliance of internal audit departments with SPPIA. Powell et al.(1992) carried out a global survey of IIA members in 11 countries to investigate whether there was evidence of a worldwide internal audit culture. They found an overall pliance rate of 82% with SPPIA. This high percentage prompted the authors to suggest that SPPIA provided evidence of the internationalization of the internal audit profession. A number of studies have focused on the SPPIA standard concerned with et al.(1981) found that the independence of the internal audit department and the level of authority to which internal audit staff report were the two most important criteria influencing the objectivity of their work. Plumlee (1985) fo
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