外文文獻(xiàn)翻譯----內(nèi)部審計(jì)在沙特阿拉伯的發(fā)展-會計(jì)審計(jì)-wenkub
2023-05-19 12:15:43 本頁面
【正文】 內(nèi)部審計(jì)工作應(yīng)遵從 SPPIA 的必要性。在英國， 1997 年， Ridley和 D’Silva 證明遵循專業(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。這個蠻高的百分比率促使學(xué)者們建議 SPPIA 提供內(nèi)部審計(jì)這個職業(yè)全球化的證據(jù)。 Plumlee 發(fā)現(xiàn)這樣參與設(shè)計(jì)會產(chǎn)生偏見最終會影響到工作的客觀性。 1991 年， Ponemon調(diào)查研究了這 樣一個問題，內(nèi)部審計(jì)人員是否會在他們工作過程中報(bào)告那些未被揭露的敏感問題 。他通過對 38 家公司的內(nèi)部審計(jì)部門的負(fù)責(zé)人，高級管理層和外部審計(jì)人員的問卷調(diào)查來研究。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)作為一門獨(dú)立的課程來設(shè)立 。 關(guān)于遵循 SPPIA 的重要性，專家和學(xué)術(shù)界都強(qiáng)調(diào)了內(nèi)部審計(jì)部門和企業(yè)其他部門之間關(guān)系在決定內(nèi)部審計(jì)部門成功或其他方面是具有一定的重要性的。 學(xué)術(shù)界致力于研究如果內(nèi)部審計(jì)要有效率，事前的準(zhǔn)備工作以及審計(jì) 人員和被審單位之間的團(tuán)隊(duì)合作精神的必要性。 結(jié)論 缺少內(nèi)部審計(jì)部門的原因 通過對 92 家公司的采訪調(diào)查公司沒有設(shè)置內(nèi)部審計(jì)職能的原因 ，來自于 52 家公司的最多的回答就是信賴外部審計(jì)人員能夠使公司獲得可能會從內(nèi)部審計(jì)中得到的贏利。 說到這里，一個外部審計(jì)人員質(zhì)疑內(nèi)部審計(jì)是否在任何一個企業(yè)環(huán)境中都具有增值的 功 能 。特別地是， 17 家公司認(rèn)為 公司規(guī)模小以及其活躍性有限的本質(zhì)意味著設(shè)置內(nèi)部審計(jì)部門對他們來說反而是沒有效率的。有 8 家公司認(rèn)為沒有設(shè)置內(nèi)部審 計(jì)部門的必要，這是因?yàn)樗麄兿嘈潘麄?有 內(nèi)部控制制度 已經(jīng)足夠了而沒必要再去設(shè)置內(nèi)部審計(jì)。 說到這里，有 8 家沒有內(nèi)部審計(jì)部門的公司計(jì)劃在不久的未來 成立 一個內(nèi)部審計(jì)部門。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。 令人關(guān)注的是，有 47 家公司他們對于任命，撤除以及收入報(bào)告的責(zé)任是由非高級的管理者負(fù)責(zé)，通常就是一般的經(jīng)理。 獲取證據(jù)不受限制和不受束縛的詢問權(quán)力是內(nèi)部審計(jì)獨(dú)立性和有效性的最重要的方面。 SPPIA 證明參與制度的設(shè)計(jì)，設(shè)置，運(yùn)行很有可能會削弱內(nèi)部審計(jì)人員的客觀性。 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 inf
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