Independent audit risk analysis and preventive measuresAbstractPrevious 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 wordsAudit,Risk, Internal Control, Auditingpliance with SPPIAA number of studies have focused on the SPP...
