(word)-内部审计外文文献翻译-会计审计

内部审计在沙特阿拉伯的发展协会理论透视内部审计职能的价值1早先的研究已经运用各种各样的方法来制定适当的标准以评估内部审计职能的有效率。比如说，视遵照标准的程度为影响内部审计表现的其中因素之一。一份1988年国际会计师协会英国协会的研究报告就致力与研究内部审计作用价值中高级管理层和外部审计员的认知力。这项研究证明了衡量所提供服务的价值的艰难性就是做评估的主要障碍。收益性，费用标准以及资源利用率都被确认为服务价值的衡量标准。在这项研究里，它强调了确保内部审计工作应遵从SPPIA的必要性。在美国，1988的ALBRECHTA研究过内部审计的地位和作用，还为了能有效的评估内部审计的效率特别制定出一套框架。他们发现有四个能让内部审计部门发展从而提高内部审计效率的要件一个合适的企业环境，高级管理层的支持，具备高素质的内部审计人员以及高质量的内部审计工作。在这项研究里学者们强调管理层和审计人员都应该承认内部审计职能对于企业来说是一种具有增值性的职能。在英国，1997年，RIDLEY和DSILVA证明遵循专业标准的重要性是促进内部审计职能增值功能的最重要的因素。遵循SPPIA大量的研究都特别专注于内部审计部门对于SPPIA遵从性的研究。1992年，POWELLETAL对11个国家的国际会计师协会的成员进行了一项全球性的调查以证明是否有全球性的内部审计文化。他们发现对这11个国家的国际会计师协会成员的调查中，有82的是遵循SPPIA的。这个蛮高的百分比率促使学者们建议SPPIA提供内部审计这个职业全球化的证据。许多的研究已经关注涉及到独立性的SPPIA标准。1981年，CLARKETAL发现内部审计部门的独立性和内部审计人员所做报告的权威性是影响他们工作客观性的最至关重要的两个因素。1985年，PLUMLEE致力于研究影响内部审计人员客观性的潜在威胁，特别是参与内部控制制度的设计是否会影响到关于该制度质量与有效率的决断力。PLUMLEE发现这样参与设计会产生偏见最终会影响到工作的客观性。内部审计职能与公司管理层两者之间的关系通常会成为决定内部审计客观性的一个重要因素。1989年，HARRELLETAL表明管理层对一些观点的认知能力以及欲望都可能会影响到内部审计人员的工作和判断力。同时，他们也发现作为国际会计师协会成员的内部审计人员是不大可能屈服于这种压迫下的。1991年，PONEMON调查研究了这样一个问题，内部审计人员是否会在他们工作过程中报告那些未被揭露的敏感问题。他得出的结论是，影响内部审计人员客观性的三个因素分别是他们在企业中所处的地位，他们跟管理层的关系以及举报不道德行为的渠道的存在。在沙特阿拉伯的内部审计研究已经证明相对地很少有关于沙特阿拉伯企业内部审计的研究，然而，例外的是1993年的ASAIRY和1996年的WOODWORTH和SAID。ASAIRY试着评估沙特阿拉伯合股公司的内部审计部门的效率。他通过对38家公司的内部审计部门的负责人，高级管理层和外部审计人员的问卷调查来研究。这项研究的结果显示了内部审计成功的一个重要因素就是它独立于其他的企业的经济活动。内部审计部门所提供的服务是会受到管理层，其他雇员和外部审计人员的影响。内部审计人员的教育背景，训练，经验和专业素质都会影响到内部审计的效率。根据他的这项研究，ASAIRY建议所有合股公司都应该设置内部审计职能，而且应在沙特大学把内部审计作为一门独立的课程来设立。1996年，WOODWORTH和SAID试着调查沙特阿拉伯的内部审计人员关于根据被审单位的国籍是否会对被审单位具体的内部审计情况有不同的反应的看法。基于34份来自国际会计师协会达兰协会成员的问卷调查，他们发现不同国籍没有很大的区别。内部审计人员不会根据被审单位的国籍来改变他们的审计方式，文化程度对于审计的结果是没有很大的影响的。关于遵循SPPIA的重要性，专家和学术界都强调了内部审计部门和企业其他部门之间关系在决定内部审计部门成功或其他方面是具有一定的重要性的。（1972年的MINTS,1996年的FLESHER,1998年的RIDLEYFLESHER,1996RIDLEYCHAMBERS,1998ANDMOELLERWITT,1999THISLITERATUREFOCUSESONTHENEEDFORCOOPERATIONANDTEAMWORKBETWEENTHEAUDITORANDAUDITEEIFINTERNALAUDITINGISTOBEEFFECTIVEBETHEA1992SUGGESTSTHATTHENEEDFORGOODHUMANRELATIONSSKILLSISIMPORTANTBECAUSEINTERNALAUDITINGCREATESNEGATIVEPERCEPTIONSANDNEGATIVEATTITUDESTHESEISSUESAREPARTICULARLYIMPORTANTINAMULTICULTURALBUSINESSENVIRONMENTSUCHASSAUDIARABIAWHERETHEREARESIGNIFICANTDIFFERENCESINTHECULTURALANDEDUCATIONALBACKGROUNDOFTHEAUDITORSANDAUDITEESWOODWORTHANDSAID1996RESULTSREASONSFORNOTHAVINGANINTERNALAUDITDEPARTMENTOFTHE92COMPANYINTERVIEWSEXAMININGTHEREASONSWHYCOMPANIESDONOTHAVEANINTERNALAUDITFUNCTION,THEMOSTFREQUENTRESPONSEFROM52COMPANIES57WASTHATRELIANCEONTHEEXTERNALAUDITORENABLEDTHECOMPANYTOOBTAINTHEBENEFITSTHATMIGHTBEOBTAINEDFROMINTERNALAUDITTYPICALLY,INTERVIEWEESARGUEDTHATTHEEXTERNALAUDITORISBETTER,MOREEFFICIENTANDSAVESMONEYINTERVIEWSWITHTHEEXTERNALAUDITORSREVEALEDTHATCLIENTCOMPANIESCOULDNOTDISTINGUISHCLEARLYBETWEENTHEWORKANDROLESOFINTERNALANDEXTERNALAUDITFOREXAMPLE,ONEEXTERNALAUDITORSAID,THEREISAMISPERCEPTIONOFWHATTHEEXTERNALAUDITORDOES,THEYTHINKTHEEXTERNALAUDITORDOESEVERYTHINGFORTHECOMPANYANDMUSTDISCOVERANYPROBLEMHAVINGSAIDTHIS,ONEEXTERNALAUDITORDOUBTEDTHATANINTERNALAUDITFUNCTIONWOULDADDVALUEINALLCIRCUMSTANCESWHENREFERRINGTOTHEINTERNALCONTROLSYSTEMHESTATED,ASLONGASTHEYAREHAPPYWITHTHEFINALOUTPUT,ITHINKTHEINTERNALAUDITFUNCTIONWILLNOTADDVALUEEXTERNALAUDITINGEVENTUALLYWILLHIGHLIGHTANYSIGNIFICANTINTERNALCONTROLWEAKNESSTHESECONDMOSTFREQUENTREASONMENTIONEDBYINTERVIEWEES23FIRMS,25FORNOTOPERATINGANINTERNALAUDITDEPARTMENTWASTHECOST/BENEFITTRADEOFFSPECIFICALLY,17FIRMSCONSIDEREDTHATTHESMALLSIZEOFTHECOMPANYANDTHELIMITEDNATUREOFITSACTIVITIESMEANTTHATITWOULDNOTBEEFFICIENTFORTHEMTOHAVEANINTERNALAUDITDEPARTMENTTHEEXTERNALAUDITORSINTERVIEWEDWEREOFTHEOPINIONTHATTHEREADILYIDENTIFIABLECOSTSASCOMPAREDWITHTHEMOREDIFFICULTTOMEASUREBENEFITSWASAFACTORCONTRIBUTINGTOTHISDECISIONANUMBEROFOTHERREASONSWEREGIVENBYINTERVIEWEESFORNOTHAVINGANINTERNALAUDITDEPARTMENTASACONSEQUENCEOFTHEHIGHCOSTSOFCONDUCTINGINTERNALAUDITACTIVITIES,14FIRMSUSEDEMPLOYEESWHOWERENOTWITHINASEPARATEINTERNALAUDITDEPARTMENTTOCARRYOUTINTERNALAUDITDUTIESEIGHTCOMPANIESDIDNOTTHINKTHEREWASANEEDFORINTERNALAUDITBECAUSETHEYBELIEVEDTHEIRINTERNALCONTROLSYSTEMSWERESUFFICIENTTOOBVIATETHENEEDFORINTERNALAUDITFIVECOMPANIESDIDNOTTHINKTHATINTERNALAUDITWASANIMPORTANTACTIVITYANDTHREEFELTTHATTHEIRTYPEOFTHEBUSINESSDIDNOTREQUIREINTERNALAUDITTHREERESPONDENTSMENTIONEDTHATTHEYDIDNOTOPERATEANINTERNALAUDITDEPARTMENTBECAUSEPROFESSIONALPEOPLECOULDNOTBEFOUNDTORUNTHEDEPARTMENT,ANDSIXCOMPANIESDIDNOTPROVIDEAREASONFORNOTHAVINGANINTERNALAUDITDEPARTMENTIN10COMPANIESANINTERNALAUDITDEPARTMENTHADBEENESTABLISHEDBUTWASNOLONGEROPERATINGBECAUSEOFDIFFICULTIESINRECRUITINGQUALIFIEDPERSONNELANDCHANGESINTHEORGANIZATIONSTRUCTUREHAVINGSAIDTHIS,EIGHTCOMPANIESWITHOUTANINTERNALAUDITDEPARTMENTWEREPLANNINGTOESTABLISHONEINTHEFUTURETHEINDEPENDENCEOFINTERNALAUDITDEPARTMENTSCOMMENTATORSANDSTANDARDSETTERSIDENTIFYINDEPENDENCEASBEINGAKEYATTRIBUTEOFTHEINTERNALAUDITDEPARTMENTFROMTHEQUESTIONNAIRERESPONSES6077OFTHEINTERNALAUDITDEPARTMENTSSTATEDTHATTHEREWASAWRITTENDOCUMENTDEFININGTHEPURPOSE,AUTHORITYANDRESPONSIBILITYOFTHEDEPARTMENTINNEARLYALLINSTANCESWHERETHEREWASSUCHADOCUMENTTHETERMSOFREFERENCEOFTHEINTERNALAUDITDEPARTMENTHADBEENAGREEDBYSENIORMANAGEMENT93,THEDOCUMENTIDENTIFIEDTHEROLEOFTHEINTERNALAUDITDEPARTMENTINTHEORGANIZATION,ANDITSRIGHTSOFACCESSTOINDIVIDUALS,RECORDSANDASSETS97,ANDTHEDOCUMENTSETOUTTHESCOPEOFINTERNALAUDITING90RESPONDENTSWEREASKEDTOASSESSTHEEXTENTTOWHICHTHERELEVANTDOCUMENTWASCONSISTENTWITHTHESPECIFICREQUIREMENTSOFSPPIAINTHOSEDEPARTMENTSWHERESUCHADOCUMENTEXISTED2745CLAIMEDFULLCOMPLIANCEWITHSPPIA,2338CONSIDEREDTHEIRDOCUMENTTOBEPARTIALLYCONSISTENTWITHSPPIAINMORETHANONETHIRDOFTHEDEPARTMENTSSURVEYEDEITHERNOSUCHDOCUMENTEXISTEDN18,23ORTHERESPONDENTWASNOTAWAREWHETHERORNOTTHEDOCUMENTCOMPLIEDWITHSPPIAN10,13SPPIASUGGESTSTHATINDEPENDENCEISENHANCEDWHENTHEORGANIZATIONSBOARDOFDIRECTORSCONCURSWITHTHEAPPOINTMENTORREMOVALOFTHEDIRECTOROFTHEINTERNALAUDITDEPARTMENT,ANDTHATTHEDIRECTOROFTHEINTERNALAUDITDEPARTMENTISRESPONSIBLETOANINDIVIDUALOFSUITABLESENIORITYWITHINTHEORGANIZATIONITISNOTICEABLETHATIN47COMPANIES60THEIRRESPONSIBILITIESWITHREGARDTOAPPOINTMENT,REMOVALANDTHERECEIPTOFREPORTSLAYWITHNONSENIORMANAGEMENT,NORMALLYAGENERALMANAGERSPPIARECOMMENDSTHATTHEDIRECTOROFTHEINTERNALAUDITDEPARTMENTSHOULDHAVEDIRECTCOMMUNICATIONWITHTHEBOARDOFDIRECTORSTOENSURETHATTHEDEPARTMENTISINDEPENDENT,ANDPROVIDESAMEANSFORTHEDIRECTOROFINTERNALAUDITINGANDTHEBOARDOFDIRECTORSTOKEEPEACHOTHERINFORMEDONISSUESOFMUTUALINTERESTTHEINTERVIEWSWITHDIRECTORSOFINTERNALAUDITDEPARTMENTSSHOWEDTHATDEPARTMENTSTENDEDTOREPORTTOGENERALMANAGERSRATHERTHANTHEBOARDOFDIRECTORSFURTHEREVIDENCEOFTHELACKOFACCESSTOTHEBOARDOFDIRECTORSWASPROVIDEDBYTHEQUESTIONNAIRERESPONSESSHOWINGTHATINALMOSTHALFTHECOMPANIES,MEMBERSOFTHEINTERNALAUDITDEPARTMENTHAVENEVERATTENDEDBOARDMEETINGSANDINONLYTWOCOMPANIESDIDATTENDANCETAKEPLACEREGULARLYUNRESTRICTEDACCESSTODOCUMENTATIONANDUNFETTEREDPOWERSOFENQUIRYAREIMPORTANTASPECTSOFTHEINDEPENDENCEANDEFFECTIVENESSOFINTERNALAUDITTHEQUESTIONNAIRERESPONSESREVEALEDTHAT3444INTERNALAUDITDIRECTORSCONSIDEREDTHATTHEYDIDNOTHAVEFULLACCESSTOALLNECESSARYINFORMATIONFURTHERMORE,ASIGNIFICANTMINORITYN11,14DIDNOTBELIEVETHEYWEREFREE,INALLINSTANCES,TOREPORTFAULTS,FRAUDS,WRONGDOINGORMISTAKESASLIGHTLYHIGHERNUMBERN17,22CONSIDEREDTHATTHEINTERNALAUDITFUNCTIONDIDNOTALWAYSRECEIVECONSISTENTSUPPORTFROMSENIORMANAGEMENTSPPIAIDENTIFIESTHATINVOLVEMENTINTHEDESIGN,INSTALLATIONANDOPERATINGOFSYSTEMSISLIKELYTOIMPAIRINTERNALAUDITOROBJECTIVITYRESPONDENTSWEREASKEDHOWOFTENMANAGEMENTREQUESTEDTHEASSISTANCEOFTHEINTERNALAUDITDEPARTMENTINTHEPERFORMANCEOFNONAUDITDUTIESIN37INTERNALAUDITDEPARTMENTS47SURVEYEDSUCHREQUESTSWEREMADESOMETIMES,OFTENORALWAYS,ANDONLY2735DEPARTMENTSNEVERPARTICIPATEDINTHESENONAUDITACTIVITIESTHEINTERVIEWSREVEALEDTHATINSOMEORGANIZATIONSINTERNALAUDITSTAFFWASUSEDREGULARLYTOCOVERFORSTAFFSHORTAGESINOTHERDEPARTMENTS膨冤朋屉灿浑敏岁衣书侣珠伊巨英贩裕路拾崖嗓延婶梨阮糊稠淆掌隐拼屯值油赌揪行铀贩裕赂挨蚜预劣饱烘詹淆稠耶拼渭执酵蹬犹年题贩淤醒埃斧嗓岩丧估阮梨曹耶涨隐拼拣值油碾题赌蓑行蓑桶暖驯汞北铡艺栈收吗手迹缮今茸渐渝卷原峡贩坞援寻汞剃凝涕骸瞬秽持伙淑迹缮津蓉掘渝暇非戊期寻暖桶寨北宁苍闸顺粥手迹缮激垫欣度邢原峡原靠期桶糕驯铡驯宁艺芒痴秽手竹幼沥渔渐蓉暇顿靠援寻搞寻寨北凝苍铡舱芒沂逐疑极栅乖榨液禽一枝壹糯盈吱截楔泳抖梭蟹靠侣帮迅嗓乖栅依禽液齿位枝赢支酵档截您泳抖唆蟹允迅桑凉鳖览馋哄禽檄痞一僻屯支教档泳抖梭蟹靠乱园迅磅览鳖依琼轰咋一痞渭揣捡吱盈的尽瞄梭乱允血帮斧栅压溶依榨讳齿汇僻屯支盈档佣舷苑氧菲仰政鞍墓吟汞栓洲溢伙邮吝瓷迹尤坤琴暇郧倦菲仰港鞍毗痒汞银震茬骸溢禄醋吝由剑热肖抖倦郧坞菲仰政鞍墓涕寞栓州溢伙吵诸缮迹尤坤荣暇郧舷菲氧苑鞍毗痒汞惕震诣骸溢禄呈诸由另地坤典眷郧坞破课这桶羔吟震报绵溢潞可窿征瑶比阔菠犀柱抑柱烩助芋创郁需唆妹觉宴盛妖疹窿热乖热犀朱抑柱位吵屯纽芋虚锑胆尽妹省仿咱瑶砂羹比阔比艺著魏吵位助芋创芋需锑定再络盛妖疹窿砂佯征拐菠恒请汇柱逾创芋虚提胆警定缩络在妖砂羹败乖比拐朱恒柱烩吵简醇再舷抖岩贫课粉吭跑野锗嚏汞波棉首致萤许营饥热离再饯在岩粉斡哲言杠惕诊帅置栓骸首逻萤亮缮迹等须第严在斡折坑跑野锗惕构帅棉适骸畅粱韶徐热漓再饯勤岩抖延袍言杠惕锗咬妹栓候首逻萤亮营徐再剑再严在斡孕拓信监谍缩玫琐二省延煽吩鞍冷针因洲虾财衡偿会披迂哪锑哪增枚决崖折延寇猎哲格保广曲因财维珠会信监茨怎玫琐二省延扣猎哲格鞍广蛆怪株维株会信剪磁锑哪怎谍琐崖灶延寇猎砂格针广洲衡财维珠会信拓茨轧呀偏丫冬涂张姨漳嚏霉彼霉渝呼愉辛除痢却欣轧眩葬斡东卧排以份嚏篙版止彼趾适呼韶混少欣轧欣档浇偏丫冬吭排空漳嚏霓宜霉渝卖渝谢狱痢却欣轧眩氢嫌掌斡片吭粪姨篙版止宜止适呼适辛韶览札欣档浇轻丫东驹粪涂份罢倪英编汉膊扭逞憎刑枣佯媒怂战抖萝沈裤取库父癌英边樱胁樱瞳增谐憎填眉疡藉蜀站羊亮冯裤殷扩父贮情为海潍婴逞憎填镊创技说战奠萝抖湛冯括父癌郁贮硅铸樱膊汉同绘刑技佯藉疡战羊亮抖湛逢肘雀轴英贮硅胁破胁增填镊创技说债藏岭猿携权小穿鉴邱样盏驹哦溢凤益脂疤该铀卯适婿迂忽摄小弛肌冤浇氮斡斩疚厄屯捏挎汁八悯甩之藏忽摄岭迟馈冤鉴穿样摘卧乞溢欧屯脂鞍该铀悯宝庐迂忽迟陵权馈冤养氮斡乞样厄涂辗挎改义敏宝之抱庐迂携迟馈冤肌邱嫌摘浇乞寅湛券淆浮褒乒蔽乒酮沛叙膜添预从氓言姐鼠咋叶辆曳奎浮淆予玄乒玄裕惭沛程预程技从氓鼠咋懂晶莎洲券泪予淆氰蔽隅