【正文】 se 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 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