The Development of Internal Audit in Saudi Arabia: An Institutional Theory Perspective

Determinants of Internal Audit Effectiveness in Decentralized Local Government Administrative Systems

“…Several previous studies on internal audit have drawn on the institutional theory (Al-Twaijry et al, 2003;Arena & Azzone, 2006;Arena & Azzone, 2007;Mihret et al, 2010). Empirical works cited from these studies tend to suggest that the institutional theory is a valid theory for internal audit effectiveness which has been employed in both developed and developing regions.…”

“…The objectives of an internal audit unit for every organisation depend on the goals set out by the management of such an organisation (Pungas, 2003). Even though the degree of internal audit effectiveness tends to vary within organisational levels as well as country (Al-Twaijry et al, 2003), the management of organisations should have a clear objective for internal auditors to achieve, given the available resources and other means that might aid the achievement of such objectives. It is argued that the effectiveness of an internal audit unit depends on the expectations of relevant stakeholders even though systematic and generally valid measures can be used to gauge IA effectiveness (Dittenhofer, 2001).…”

Information Technology Usage, Top Management Support and Internal Audit Effectiveness

“…In terms of internal audit proficiency, technical competence and continuous training are very important and are considered fundamental to effective internal audit. AlTwaijry, Brierley and Gwilliam (2003) asserted that internal auditors could not have power unless they have essential skills and qualifications. An IA department should employ internal auditors with high and variety of skills to be able to undertake audits of financial activities (Flesher & Zanzig 2000).…”

“…In terms of work and performance: the scope and quality of work is another factor that reflects IAE. Specially, the level of internal audit's scope of work and the standard with which the audits are planned, executed and reported are important illustrations of effective internal audit (Albrecht, Howe & Schueler 1988;Al-Twaijry et al 2003). In terms of audit committee, its importance is with regards to playing the crucial role in providing oversight to the internal audit function.…”

The status of Internal Audit at Local Government Level in Nigeria

“…Recently, consideration in the topic of internal audit is receiving more attention especially when considering its contributions to the management of either public or private sectors in the aspect of organizational resources (Alberta, Ussahawanitchakit & Intakhan, 2011), this is because internal audit has become an unavoidable control mechanism in both public and private sectors (Cohen & Sayag, 2010), therefore it is the right time to seriously consider the issue of internal audit (Sumritsakun & Ussahawanitchakit, 2009). Internal audit could also add value by helping organisations to achieve economy, efficiency and effectiveness (Al-Twaijry, Brierley & Gwilliam, 2003). Ruud (2003) noted that internal audit render two main services to an organisation i.e.…”