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1、ANINSTITUTIONALTHEORYPERSPECTIVEThevalueoftheinternalauditfunctionPreviousstudieshaveutilizedavarietyofapproachestodetermineappropriatecriteriatoevaluatetheeffectivenessoftheinternalauditfunction.Forexample,consideredthedegreeofcompliancewithstandardsas

2、oneofthefactorswhichaffectsinternalauditperformance.A1988researchreportfromtheIIA-UnitedKingdom（IIA-UK，1988）focusedontheperceptionsofbothseniormanagementandexternalauditorsofthevalueoftheinternalauditfunction.Thestudyidentifiedthedifficultyofmeasuringth

3、evalueofservicesprovidedasamajorobstacletosuchanevaluation.Profitability,coststandardsandtheeffectivenessofresourceutilizationwereidentifiedasmeasuresofthevalueofservices.InitsrecommendationsithighlightedtheneedtoensurethatinternalauditworkcomplieswithS

4、PPIA.IntheUS,Albrechtetal.(1988)studiedtherolesandbenefitsoftheinternalauditfunctionanddevelopedaframeworkforthepurposeofevaluatinginternalauditeffectiveness.Theyfoundthattherewerefourareasthatthedirectorsofinternalauditdepartmentscoulddeveloptoenhancee

5、ffectiveness:anappropriatecorporateenvironment,topmanagementsupport,highqualityinternalauditstaffandhighqualityinternalauditwork.Theauthorsstressedthatmanagementandauditorsshouldrecognizetheinternalauditfunctionasavalue-addingfunctiontotheorganization.I

6、ntheUK,RidleyandD’Silva(1997)identifiedtheimportanceofcomplyingwithprofessionalstandardsasthemostimportantcontributortotheinternalauditfunctionaddingvalue.CompliancewithSPPIAAnumberofstudieshavefocusedspecificallyonthecomplianceofinternalauditdepartment

7、swithSPPIA.Powelletal.(1992)carriedoutaglobalsurveyofIIAmembersin11countriestoinvestigatewhethertherewasevidenceofaworld-wideinternalauditculture.Theyfoundanoverallcompliancerateof82%withSPPIA.ThishighpercentagepromptedtheauthorstosuggestthatSPPIAprovid

8、edevidenceoftheinternationalizationoftheinternalauditprofession.AnumberofstudieshavefocusedontheSPPIAstandardconcernedwithindependence.Clarketal.(1981)foundthattheindependenceoftheinternalauditdepartmentandthelevelofauthoritytowh