审计风险外文文献.pdfVIP

Independent audit risk analysis and preventive measures Abstract 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 IIA-United Kingdom(IIA-UK,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 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 value-adding 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 、 Key words Audit,Risk, Internal Control, Auditing pliance with SPPIA A number of studies have focused on the SPPIA standard concerned with independence 、Clark et al 、(1