文档介绍：: .
In depe ndent audit risk an alysis and preve ntive 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, con sidered the degree of complia nee with sta ndards as one of the factors which affects internal audit performanee. 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 effective ness of resource utilizati on were ide ntified 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 ben efits of the in ternal audit fun cti on and developed a framework for the purpose of evaluat ing internal audit effective ness. They found that there were four areas that the directors of in ternal audit departments could develop to enhance effectiveness: an appropriate corporate environment, top management support, high quality internal audit staff and high quality in ternal aud