【正文】 purpose, authority and responsibility of the department. In nearly all instances where there was such a document the terms of reference of the internal audit department had been agreed by senior management (93%), the document identified the role of the internal audit department in the anization, and its rights of access to individuals, records and assets (97%), and the document set out the scope of internal auditing (90%). Respondents were asked to assess the extent to which the relevant document was consistent with the specific requirements of SPPIA. In those departments where such a document existed 27 (45%) claimed full pliance with SPPIA, 23 (38%) considered their document to be partially consistent with SPPIA. In more than onethird of the departments surveyed either no such document existed (n=18, 23%) or the respondent was not aware whether or not the document plied with SPPIA (n=10, 13%). SPPIA suggests that independence is enhanced when the anization’s board of directors concurs with the appointment or removal of the director of the internal audit department, and that the director of the internal audit department is responsible to an individual of suitable seniority within the anization. It is noticeable that in 47 panies (60%) their responsibilities with regard to appointment, removal and the receipt of reports lay with nonsenior management, normally a general manager. SPPIA remends that the director of the internal audit department should have direct munication with the board of directors to ensure that the department is independent, and provides a means for the director of internal auditing and the board of directors to keep each other informed on issues of mutual interest. The interviews with directors of internal audit departments showed that departments tended to report to general managers rather than the board of directors. Further evidence of the lack of access to the board of directors was provided by the questionnaire responses showing that in almost half the panies, members of the internal audit department have never attended board meetings and in only two panies did attendance take place regularly. Unrestricted access to documentation and unfettered powers of enquiry are important aspects of the independence and effectiveness of internal audit. The questionnaire responses revealed that 34 (44%) internal audit directors considered that they did not have full access to all necessary information. Furthermore, a significant minority (n=11, 14%) did not believe they were free, in all instances, to report faults, frauds, wrongdoing or mistakes. A slightly higher number (n=17, 22%) considered that the internal audit function did not always receive consistent support from senior management. SPPIA identifies that involvement in the design, installation and operating of systems is likely to impair internal auditor objectivity. Respondents were asked how often management requested the assistance of the internal audit department in the performance of nonaudit duties. In 37 internal audit departments (47%) surveyed such requests were made sometimes, often or always, and only 27 (35%) departments never participated in these nonaudit activities. The interviews revealed that in some anizations internal audit staff was used regularly to cover for staff shortages in other departments.