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【正文】 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) focused 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
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