Proceedings of 23rd International Business Research Conference
18 - 20 November, 2013, Marriott Hotel, Melbourne, Australia, ISBN: 978-1-922069-36-8
Evaluation of the Quality of an Internal Auditing Job in Saudi
Public Sector: An Applied Study
Sultan Alkhtani*
The Saudi Institute of Internal Auditors aims at developing
the internal auditing job in the Kingdom. One goal of the
Institute is to provide the international internal auditing
criteria, ethics and other relevant guidelines pertaining to the
internal auditing, issued by the International Institute for
Internal Auditing as result this paper investigates
professional and legislative efforts are successful, sound and
favorable. However, they are theoretical in the first place,
and stop short of achieving the awaited purposes except by
activating them in practice. It is examining the perceptions of
head of internal auditing department in Saudi public sector
via questionnaires survey and interviews. The findings
suggest that there is a lack of independence of the internal
audit function at public sector units as well as the lack of
professionalism of this function which may lead to affect
negatively on the quality of internal auditing function. This
well be reflected indirectly external auditor job when
reviewing the financial reporting.the result also shows that
there are some challenges that may facing internal auditing
in future in Saudi public sector.
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*Accounting Department, King Khalid University, Saudi Arabia, Email: ssf71@hotmail.com