外文文獻(xiàn)翻譯----內(nèi)部審計(jì)在沙特阿拉伯的發(fā)展-會(huì)計(jì)審計(jì)-文庫(kù)吧資料
2025-05-22 12:15本頁(yè)面
【正文】 方 ( 1996 年 Woodworth amp。 結(jié)論 缺少內(nèi)部審計(jì)部門的原因 通過(guò)對(duì) 92 家公司的采訪調(diào)查公司沒(méi)有設(shè)置內(nèi)部審計(jì)職能的原因 ，來(lái)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(huì)從內(nèi)部審計(jì)中得到的贏利。在對(duì) 外部審計(jì)人員的采訪中透 露 出他們的客戶公司不會(huì)特別的區(qū)分 清楚 內(nèi)部審計(jì)和外部審計(jì) 的工作性質(zhì)和角色的不同之處。 說(shuō)到這里，一個(gè)外部審計(jì)人員質(zhì)疑內(nèi)部審計(jì)是否在任何一個(gè)企業(yè)環(huán)境中都具有增值的 功 能 。外部審計(jì)最終會(huì)顯示出所有內(nèi)部審計(jì)的大缺點(diǎn)。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(duì)他們來(lái)說(shuō)反而是沒(méi)有效率的。 還有一些采訪者給出的不設(shè)置內(nèi)部審計(jì)部門的原因。有 8 家公司認(rèn)為沒(méi)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(méi)必要再去設(shè)置內(nèi)部審計(jì)。 有三個(gè)受訪者提到他們不設(shè)置內(nèi)部審計(jì)部門是因?yàn)檎也坏綄I(yè)人員來(lái)管理運(yùn)行這個(gè)部門， 還有 6 家公司沒(méi)有提供不設(shè)置內(nèi)部審計(jì)部門的原因。 說(shuō)到這里，有 8 家沒(méi)有內(nèi)部審計(jì)部門的公司計(jì)劃在不久的未來(lái) 成立 一個(gè)內(nèi)部審計(jì)部門。在對(duì)內(nèi)部審計(jì)部門的問(wèn)卷調(diào)查回復(fù)中有 60 份說(shuō) 有一份書(shū)面文件闡明了內(nèi)部審計(jì)部門的目的，權(quán)威性和責(zé)任。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。有超過(guò)三分之一被調(diào)查的部門要么就沒(méi)有這樣的公文要么就不清楚文件是否遵循 SPPIA。 令人關(guān)注的是，有 47 家公司他們對(duì)于任命，撤除以及收入報(bào)告的責(zé)任是由非高級(jí)的管理者負(fù)責(zé)，通常就是一般的經(jīng)理。在跟內(nèi)部審計(jì)部門負(fù)責(zé)人的交談中顯示出內(nèi)部審計(jì)部門通常是對(duì)一般經(jīng)理報(bào)告負(fù)責(zé)而不是董事會(huì)。 獲取證據(jù)不受限制和不受束縛的詢問(wèn)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。而且，在所有調(diào)查中，少數(shù)一些人不相信他們可以不受限制的報(bào)告缺陷，隱瞞，不道德的行為或者錯(cuò)誤。 SPPIA 證明參與制度的設(shè)計(jì)，設(shè)置，運(yùn)行很有可能會(huì)削弱內(nèi)部審計(jì)人員的客觀性。 有37 個(gè)被調(diào)查的內(nèi)部審計(jì)部門說(shuō) 管理層 有時(shí)，經(jīng)常有這樣的需求 ，還有 27 個(gè)部門從來(lái)沒(méi)參與過(guò)這些非審計(jì)的工作。 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 th
畢業(yè)設(shè)計(jì)相關(guān)推薦
鄂ICP備17016276號(hào)-1