内部审计外文翻译外文文献英文文献.doc

原 稿 Introduction Internal audit effectiveness, the extent to which an internal audit office meets its raison dêtre, is arguably a result of the interplay among four factors: internal audit quality; management support; organizational setting; and attributes of the auditor. An internal audit functions capability to provide useful audit findings and recommendations would help raise managements interest in its recommendations. The management support with resources and commitment to implement the internal audit recommendations is essential in attaining audit effectiveness. Also, the organizational setting in which internal audit operates, i.e. the organizational status of the office, its internal organization and the policies and procedures applying to each auditor, should enable smooth audits that lead to reaching useful audit findings. Further, the capability, attitudes and level of cooperation of the auditor impact on the effectiveness of audits. Therefore, internal audit effectiveness should be viewed as a dynamic process that is continuously shaped by the interactions among the four factors mentioned above. This study examined, using case study analysis, the internal audit service of a large public sector organization. The paper is structured as follows. The next section presents a review of the related literature; introduces a model for analyzing audit effectiveness; and provides the research question. The third section presents the research methodology; fourth section provides empirical analysis based on a case study; and fifth section presents a summary of the findings. The paper then summarizes the conclusions, noting limitations of the study and suggesting avenues for future research. Internal audit effectiveness The Institute of Internal Auditors (IIA, 1999a) defined internal auditing as: an independent, objective assurance and consulting activity designed to add value and improve an organizations operations. It helps an organization accomp