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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 compliance 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 recommendations it highlighted the need to ensure that audit work complies 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 th
importance
of
complying
with
professional
standards as the most
important
contributor to the internal audit function adding value.
Key words
Audit,Risk, Internal Control, Auditing
Compliance with SPPIA
A number
of studies have focused on the SPPIA standard
concerned with
independence.Clark et al.(1981) found that the independence of the internal
audit department and the level of authority to which internal audit staff report
were the two most important
criteria
influenc
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