【正文】 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。 獲取證據(jù)不受限制和不受束縛的詢問權(quán)力是內(nèi)部審計獨立性和有效性的最重要的方面。受訪者被要求估計 相關(guān)文件與 SPPIA 特定要求想一致的程度。有 8 家公司認(rèn)為沒有設(shè)置內(nèi)部審 計部門的必要，這是因為他們相信他們 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。 說到這里，一個外部審計人員質(zhì)疑內(nèi)部審計是否在任何一個企業(yè)環(huán)境中都具有增值的 功 能 。 學(xué)術(shù)界致力于研究如果內(nèi)部審計要有效率，事前的準(zhǔn)備工作以及審計 人員和被審單位之間的團(tuán)隊合作精神的必要性。根據(jù)他的這項研究， Asairy 建議所有合股公司都應(yīng)該設(shè)置內(nèi)部審計職能， 而且應(yīng)在沙特大學(xué)把內(nèi)部審計作為一門獨立的課程來設(shè)立 。 1991 年， Ponemon調(diào)查研究了這 樣一個問題，內(nèi)部審計人員是否會在他們工作過程中報告那些未被揭露的敏感問題 。這個蠻高的百分比率促使學(xué)者們建議 SPPIA 提供內(nèi)部審計這個職業(yè)全球化的證據(jù)。在這項研究里，它強調(diào)了確保內(nèi)部審計工作應(yīng)遵從 SPPIA 的必要性。 一份 1988年國際會計師協(xié)會英國協(xié)會的研究報告就致力與研究內(nèi)部審計作用價值中高級管理層和外部審計員的認(rèn)知力 。 遵循 SPPIA 大量的研究都特別專注于內(nèi)部審計 部門對于 SPPIA 遵從性的研究 。 內(nèi)部審計職能與公司管理層兩者之間的關(guān)系通常會成為決定內(nèi)部審計 Abdulrahman A. M. AlTwaijry, John A. Brierley and David R. Gwilliam * Internal Audit Research 客觀性的一個重要因素。 這項研究的結(jié)果顯示了內(nèi)部審計成功的 一個重要因素 就是它獨立于其他的企業(yè)的經(jīng)濟(jì)活動。（ 1972 年的Mints, 1996 年的 Flesher, 1998 年的 Ridley amp。典型地，被采訪者認(rèn)為外部 審計者更好，要比內(nèi)部審計更有效率，更省錢。 受采訪的外部審計人員都支持這個觀點，測量成本是毫不費事很容易的，相比較而言衡量利潤則是比較困難 這一事實就是促成這個決定的一個因素。 內(nèi)部審計部門的獨 立性 評論員和權(quán)威人士認(rèn)為獨立性是內(nèi)部審計部門最主要最關(guān)鍵的一個特性。 SPPIA 建議內(nèi)部審計部門的負(fù)責(zé)人 應(yīng)該直接坦率的跟董事會溝通以保證審計部門的獨立，同時為內(nèi)部審計的負(fù)責(zé)人和董事會提供了一種方法以能使彼此告知對 方的利益。受訪者被問到在非審計職責(zé)的范圍內(nèi)管理層多久一次會要求內(nèi)部審計部門的協(xié)助。 Chambers,1998 and Moeller amp。還有相當(dāng)一部 分人認(rèn)為 做 內(nèi)部審計不能總是從高級管理層那里獲得 支持。 SPPIA 建