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)-在線瀏覽
2024-07-24 12:15本頁(yè)面
【正文】 uditing creates negative perceptions and negative attitudes. These issues are particularly important in a multicultural business environment such as Saudi Arabia where there are significant differences in the cultural and educational background of the auditors and auditees Woodworth and Said (1996). Results Reasons for not having an internal audit department Of the 92 pany interviews examining the reasons why panies do not have an internal audit function, the most frequent response from 52 panies (57%) was that reliance on the external auditor enabled the pany to obtain the benefits that might be obtained from internal audit. Typically, interviewees argued that the external auditor is better, more efficient and saves money. Interviews with the external auditors revealed that client panies could not distinguish clearly between the work and roles of internal and external audit. For example, one external auditor said, there is a misperception of what the external auditor does, they think the external auditor does everything for the pany and must discover any problem. Having said this, one external auditor doubted that an internal audit function would add value in all circumstances. When referring to the internal control system he stated, as long as they are happy with the final output, I think the internal audit function will not add value. External auditing eventually will highlight any significant internal control weakness. The second most frequent reason mentioned by interviewees (23 firms, 25%) for not operating an internal audit department was the cost/benefit tradeoff. Specifically, 17 firms considered that the small size of the pany and the limited nature of its activities meant that it would not be efficient for them to have an internal audit department. The external auditors interviewed were of the opinion that the readily identifiable costs as pared with the more difficult to measure benefits was a factor contributing to this decision. A number of other reasons were given by interviewees for not having an internal audit department. As a consequence of the high costs of conducting internal audit activities, 14 firms used employees who were not within a separate internal audit department to carry out internal audit duties. Eight panies did not think there was a need for internal audit because they believed their internal control systems were sufficient to obviate the need for internal audit. Five panies did not think that internal audit was an important activity and three felt that their type of the business did not require internal audit. Three respondents mentioned that they did not operate an internal audit department because professional people could not be found to run the department, and six panies did not provide a reason for not having an internal audit department. In 10 panies an internal audit department had been established but was no longer operating because of difficulties in recruiting qualified personnel and changes in the organization structure. Having said this, eight panies without an internal audit department were planning to establish one in the future. The independence of internal audit departments Commentators and standard setters identify independence as being a key attribute of the internal audit department. From the questionnaire responses 60 (77%) of the internal audit departments stated that there was a written documen
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