外文翻譯—中小企業(yè)內(nèi)部審計(jì)（節(jié)選）

1、<p>　　字?jǐn)?shù)：英文2221單詞，12805字符；中文4184漢字</p><p>　　出處：AM Alshbail,TAA Turki.A Theoretical Discussion of Internal Audit Effectiveness in Kuwaiti Industrial SMEs[J]International Journal of Academic Research in A

2、ccounting, Finance and Management Sciences.2017,1(7):107-116</p><p><b>　　外文文獻(xiàn)：　</b></p><p>　　A Theoretical Discussion of Internal Audit Effectiveness in Kuwaiti Industrial SMEs</p

3、><p>　　Abstract This paper aims to scrutinise the association between the internal audit effectiveness and the four factors associated with International Standards for Professional Practice of Internal Auditin

4、g (ISPPIA): independence of internal auditors, scope of internal auditors, management support, and audited cooperation. The relationship between these factors and Satisfaction of internal auditors is also examined. Furth

5、er, the moderating effect on the relationship between these factors (if prese</p><p>　　Key words：Internal audit effectiveness, satisfaction of internal auditors, Kuwaiti Industrial SMEs</p><p>　

6、　1.Introduction</p><p>　　Within the past few decades, internal audit departments have significantly contributed to organizational structure through value added services and thus, it has become crucial part t

7、herein (Al- Twaijry et al., 2003; Arena and Azzone, 2009; Coram et al., 2008). Moreover, internal auditing has significantly increased in importance in the previous years, particularly in its consulting role inside the f

8、irm’s risk management. Owing to the widespread accounting scandals, and also the bankruptcy of fir</p><p>　　Moreover, Kuwaiti listed firms operate in an environment characterized with voluntary governance as

9、 Kuwait is considered to be among the Middle Easter nations that have not established a corporate governance code (Koldertsova, 2011). Moreover, such firms display high ownership concentration that may balance the weaker

10、 legal protection provided (Abu-Azza, 2012). Contrary to majority of developed nations, the Kuwait government mandates the appointment of a least two distinct auditors in firms, tha</p><p>　　2.Internal Audit

11、 in Kuwaiti Industrial SMEs</p><p>　　SMEs are an integral part of numerous global economies particularly with respect to employment and their contribution to GDP. They have also played a significant role esp

12、ecially within certain GCC States including the United Arab Emirates (UAE). In UAE SMEs contribute to 30% of the overall GDP and 86% of the country’s employment. Comparably, in Saudi Arabia, SMEs make up 28% of GDP. On t

13、he other hand, Kuwait was late to appreciate the key role that can be played by SMEs enterprises in the econom</p><p>　　In Kuwait, industrial SMEs Law necessitates that the Kuwait Stock Exchange (KSE) listed

14、 companies to appoint two separate auditors to audit accounts. Additionally, this study shows the similarities and differences between audit services in the market in Kuwait and in other countries to enhance the knowledg

15、e of world economy that is increasingly interdependent with accounting and auditing. Besides that, knowledge of the economies of auditing could also be increased (Shammari et al., 2008).</p><p>　　3.Theoretic

16、al Perspectives</p><p>　　In the context of IA research, the use of neoclassical economic theories like the agency theory (Adams, 1994) as well as the transaction cost theory (Spraakman, 1997) are not suffici

17、ent because they posit a developed a market economy environment characterized as having considerable transaction volume according to the economic development level throughout countries (Reed, 2002). Therefore, this confi

18、nes the capacity of the theories to explain IA in extensive settings.</p><p>　　Criticism of the above theories also stems from the institutional theories maintaining that individual behavior whether as produ

19、ct consumer or producer, cannot be delineated from the social context wherein the behavior occurs (Hula, 1984). Barley and Tolbert (1997) explained that the institutional theory acknowledges the significant value of cult

20、ural and social determinants as a significant impact upon the decision making (cited in Mihret et al. (2010)).</p><p>　　Based on this premise, Mihret et al. (2010) made use of the institutional theory propos

21、ed by Dimaggio and Powell (1983), particularly circuit of industrial capital. Institutional theories primarily function as the base for examining organizational phenomenon integrated in extensive social, political and ec

22、onomic environments (Mihret et al., 2010). More importantly, they are capable of providing an insight into the IA practices as one element of organizational systems and shed light on the relati</p><p>　　4.Re

23、search Model and Hypotheses</p><p>　　King et al. (1994) illustrated a model to be an approximation, or a straightforward replica of the actual feature and in the current study. The primary objective is to in

24、vestigate the present perceptions of IA directors, administrative affairs managers, financial affairs managers, CEOs and internal auditors concerning IA effectiveness through the determination of factors impacting the sa

25、me. Additionally, several studies that examined this issue have employed various measures (Abu-Azza, 2012; Mih</p><p>　　Independent variables</p><p>　　This study aims to explore the critical fac

26、tors influencing internal auditor effectiveness among industrial SMEs in Kuwait. In order to attain the research goals, the research hypotheses are proposed:</p><p>　　I.Independence of Internal Auditors</

27、p><p>　　In terms of audit function, auditor independence has long been deemed to be a crucial driver as evidenced by the independence definition provided by ISPPIA (glossary) that described independence as the

28、liberation from circumstances threatening objectivity or its appearance and that such objectivity needs to be managed through different levels (individual auditor, engagement, functional and organizational). Internal aud

29、it independence is a crucial element of corporate governance and the control s</p><p>　　H1a: Independence of internal auditor positively impacts internal auditor’s effectiveness.</p><p>　　H1b: I

30、ndependence of internal auditor highly positively impacts internal auditor’s effectiveness mediated by satisfaction of internal auditors.</p><p>　　II.Work Scope of Internal Auditors</p><p>　　The

31、 work scope of the internal auditors is also a significant factor affecting IA effectiveness. IA throughout the years, has extended from the evaluation and measurement of internal control effectiveness to the delivery of

32、 consultation linked to organizational operations and system developments (Dittenhofer, 2001). Added to this, the IA scope covers services associated with consulting and assurance which include systematic review, reporti

33、ng and appraisal of system adequacy in terms of finance, </p><p>　　In a related study conducted by Mihret et al. (2010), the authors revealed a positive relationship between IA work scope and IA effectivenes

34、s and as such, it is only logical to examine such relationship in this research in the context of Kuwaiti firms.</p><p>　　H2a: Work Scope of Internal Auditors impacts positively on internal auditor’s effecti

35、veness.</p><p>　　H2b: Work Scope of Internal Auditors highly positively impacts internal auditor’s effectiveness mediated by satisfaction of internal auditors.</p><p>　　III.Management Support<

36、;/p><p>　　Management support and commitment have also been evidenced to impact IA effectiveness. In fact, successful IA function depends on the support demonstrated by the management on the process of auditing.

37、 It is important that managers acknowledge the fact that IA is a crucial process and activity like any other activities performed within the organization.</p><p>　　In Mihret and Yismaw (2007) study, they hig

38、hlighted the need to focus on IA recommendations and despite the well-prepared audit reports, the audit results in the past are not highlighted and consistently presented. Aside from this, the authors showed that audit e

39、vidence is linked with the reports indicating that the audit reports are physically bulky, which minimizes their readability. Also, the distribution of audit reports is restricted and thus, copies are not forwarded to se

40、nior management o</p><p>　　H3a: Management Support impacts positively on internal auditor’s effectiveness.</p><p>　　H3b: Management Support highly positively impacts internal audito’s effectiven

41、ess mediated by satisfaction of internal auditors.</p><p>　　IV.Audited cooperation</p><p>　　In turn, auditee’s cooperation level impacts the degree to which IA properly attains its objectives (A

42、l‐Twaijry et al., 2003; Mihret and Yismaw, 2007). Hence, auditee’s lack of cooperation can possibly obstruct the endeavour in attaining effective internal audit work. This is because full cooperation from auditee is nece

43、ssary to allow internal auditors full access to all activities, records and properties (Ahmad et al., 2009). Within the companies in Saudi Arabia, Al‐Twaijryet et al. (2003) foun</p><p>　　H4a: Auditee cooper

44、ation impacts positively on internal auditor’s effectiveness.</p><p>　　H4b: Auditee cooperation highly positively impacts on internal auditor’s effectiveness mediated by satisfaction of internal auditors.<

45、;/p><p>　　Satisfaction of Internal Auditors as a Moderating Variable</p><p>　　The pay satisfaction of employees is described by the level to which employees feel satisfaction towards financial rewa

46、rds they obtain in terms of the level and process for the work they do (Shahnawaz and Jafri, 2009). It is one of the top crucial factors that measure the effectiveness of the organization (Heneman et al., 1997). Organiza

47、tions having satisfied employees appear to display more effectiveness compared to their counterparts with dissatisfied employees (Shahnawaz and Jafri, 2009). In </p><p>　　H5: Satisfaction of Internal Auditor

48、s impacts positively on internal auditor’s effectiveness.</p><p>　　5.Conclusions</p><p>　　The aim of this research proposal is to look into the impact of the four factors that are linked to IA e

49、ffectiveness moderated by satisfaction of internal auditors within the Kuwaiti industrial SMEs. This study contributes in the body of knowledge by expanding the already available literature on the IA effectiveness via th

50、e determination of the effectiveness of IA at the industrial firms employing the theories and variables that were previously identified and highlighted.</p><p><b>　　中文譯文：</b></p><p>

51、　　科威特工業(yè)中小企業(yè)內(nèi)部審計(jì)有效性的理論探討</p><p>　　摘要 本文旨在審查內(nèi)部審計(jì)的有效性與國(guó)際內(nèi)部審計(jì)專業(yè)實(shí)務(wù)標(biāo)準(zhǔn)（ISPPIA）有關(guān)的四個(gè)因素之間的關(guān)系：內(nèi)部審計(jì)師的獨(dú)立性，內(nèi)部審計(jì)師的工作范圍，管理支持和審計(jì)合作。還審查了這些因素與內(nèi)部審計(jì)師滿意度之間的關(guān)系。此外，通過(guò)內(nèi)部審計(jì)師的滿意度，研究了這些因素（如果存在）之間的關(guān)系的調(diào)節(jié)作用，以及科威特工業(yè)中小企業(yè)內(nèi)部審計(jì)的有效性。本文通過(guò)理論和變量

52、來(lái)確定工業(yè)企業(yè)內(nèi)部審計(jì)的有效性，在有關(guān)內(nèi)部審計(jì)有效性的現(xiàn)有文獻(xiàn)上進(jìn)行了拓展。</p><p>　　關(guān)鍵詞：內(nèi)部審計(jì)有效性，內(nèi)部審計(jì)師的滿意度，科威特工業(yè)中小企業(yè)</p><p><b>　　1.引言</b></p><p>　　在過(guò)去的幾十年里，內(nèi)部審計(jì)部門通過(guò)增值服務(wù)對(duì)組織結(jié)構(gòu)作出了重大貢獻(xiàn)，并由此成為其中關(guān)鍵的部分（Al-Twaijry等人

53、，2003；阿里納和阿佐內(nèi)，2009；科拉姆等人，2008）。此外，在過(guò)去幾年中，內(nèi)部審計(jì)的重要性顯著增加，特別是其在企業(yè)風(fēng)險(xiǎn)管理中發(fā)揮著咨詢作用。由于眾多的會(huì)計(jì)丑聞以及企業(yè)的破產(chǎn)，內(nèi)部審計(jì)（IA）的職能一直是研究人員和從業(yè)人員關(guān)注的重點(diǎn)，它被認(rèn)為是組織效能的重要貢獻(xiàn)因素。更具體地說(shuō)，阿布阿扎（2012年）認(rèn)為，通過(guò)在各種問(wèn)題上提供專業(yè)服務(wù)，包括業(yè)務(wù)審計(jì)和咨詢管理，內(nèi)部審計(jì)將為企業(yè)創(chuàng)造價(jià)值。繼2008-2009年全球金融危機(jī)之后，內(nèi)部審

54、計(jì)已經(jīng)轉(zhuǎn)變?yōu)橐粋€(gè)重要的實(shí)體，用于保護(hù)資本收益率并防止資本浪費(fèi)或貶值（伊等人，2008）。然而，一些文獻(xiàn)研究表明，內(nèi)部審計(jì)功能的有效性并不總是一致的（阿布阿扎等，2015）。在像科威特這樣的發(fā)展中國(guó)家尤其如此，那里的企業(yè)可能不知道被西方國(guó)家認(rèn)可的內(nèi)部審計(jì)的理念和實(shí)踐究竟有什么價(jià)值。</p><p>　　此外，科威特上市公司在自愿治理的環(huán)境下運(yùn)作，因?yàn)榭仆乇徽J(rèn)為是尚未建立公司治理代碼的中東國(guó)家之一（Kolderts

55、ova，2011）。此外，這些公司的股權(quán)高度集中，可以與所提供的較弱的法律保護(hù)達(dá)成平衡（阿布阿扎，2012）。與大多數(shù)發(fā)達(dá)國(guó)家相反，科威特政府規(guī)定企業(yè)任命至少兩名不同的審計(jì)師，被稱為聯(lián)合審計(jì)師或?qū)徲?jì)對(duì)。盡管內(nèi)部審計(jì)功能在組織中的重要性日益增加，但該領(lǐng)域的現(xiàn)有文獻(xiàn)主要集中在外部審計(jì)上；其他相關(guān)作者指出，內(nèi)部審計(jì)功能可能沒(méi)有表現(xiàn)出一致的有效性（Al-Twaijry等人，2003；米哈伊特等人，2010；米哈伊特和伊斯邁爾，2007）。更重要

56、的是，雖然有些學(xué)者考察了內(nèi)部審計(jì)的有效性，但迄今為止還沒(méi)有通用的指南來(lái)進(jìn)行這種測(cè)量（阿里納和阿佐內(nèi)，2009）。此外，文獻(xiàn)顯示，對(duì)內(nèi)部審計(jì)的評(píng)估沒(méi)有公認(rèn)的方法（米哈伊特等人，2010），因此，關(guān)于內(nèi)部審計(jì)的有效性，先前的調(diào)查中已經(jīng)采用了各種方法。</p><p>　　2.科威特工業(yè)中小企業(yè)內(nèi)部審計(jì)</p><p>　　中小企業(yè)是眾多全球經(jīng)濟(jì)體中不可或缺的一部分，特別是在就業(yè)方面，以及它們對(duì)

57、GDP的貢獻(xiàn)方面。在包括阿拉伯聯(lián)合酋長(zhǎng)國(guó)（UAE）的一些海灣合作委員會(huì)國(guó)家中，中小企業(yè)也發(fā)揮了重要作用。在阿聯(lián)酋，中小企業(yè)貢獻(xiàn)了全國(guó)30%的GDP和全國(guó)86% 的就業(yè)率。同樣，在沙特阿拉伯，中小企業(yè)貢獻(xiàn)了28％的GDP。另一方面，科威特很晚才意識(shí)到中小企業(yè)在經(jīng)濟(jì)中發(fā)揮的關(guān)鍵作用。私營(yíng)部門和中小企業(yè)對(duì)就業(yè)的貢獻(xiàn)不大，目前科威特約85％的勞動(dòng)力由政府部門雇傭（Alhabashi，2015）。然而，拉普爾瓦拉和馬拉菲（2011），以及阿爾穆塔

58、里和法耶茲（2015）都認(rèn)為，在科威特，地方政策分散，盡管一些組織能夠看到中小企業(yè)對(duì)各個(gè)行業(yè)如工業(yè)的好處，但中小企業(yè)仍然處于起步階段。這意味著新推出的工業(yè)型中小企業(yè)很可能會(huì)疲軟，從而減少了它們?yōu)榻?jīng)濟(jì)做出貢獻(xiàn)的機(jī)會(huì)。此外，達(dá)塔（2009）和Alhabashi（2015）指出，正規(guī)銀行通常不愿意貸款給工業(yè)中小企業(yè)，因?yàn)樗鼈儾荒軐?duì)其信息進(jìn)行認(rèn)證，例如反映項(xiàng)目效率和能力的會(huì)計(jì)記錄和財(cái)務(wù)報(bào)表。在科威特商業(yè)市場(chǎng)的背景下，99％的企業(yè)由在國(guó)家經(jīng)濟(jì)機(jī)構(gòu)

59、運(yùn)作下的中小企業(yè)（SMEs）組成。根據(jù)科威特經(jīng)濟(jì)</p><p>　　在科威特，工業(yè)中小企業(yè)法需要科威特證券交易所（KSE）的上市公司任命兩名獨(dú)立的審計(jì)師審計(jì)賬目。此外，這項(xiàng)研究還顯示了科威特市場(chǎng)和其他國(guó)家審計(jì)服務(wù)的異同，以完善與會(huì)計(jì)、審計(jì)相互依存的世界經(jīng)濟(jì)知識(shí)體系。另外，還增加了對(duì)審計(jì)經(jīng)濟(jì)知識(shí)的了解（沙馬里等人，2008）。</p><p><b>　　3.理論觀點(diǎn)</b

60、></p><p>　　在內(nèi)部審計(jì)研究的背景下，使用新古典主義經(jīng)濟(jì)理論，如代理理論（亞當(dāng)斯，1994）以及交易成本理論（Spraakman，1997）是不夠的，因?yàn)樗鼈兗俣?，根?jù)整個(gè)國(guó)家的經(jīng)濟(jì)發(fā)展水平，一個(gè)發(fā)達(dá)的市場(chǎng)經(jīng)濟(jì)環(huán)境的特征是具有相當(dāng)大的交易量（里德，2002）。因此，這限制了在廣泛的環(huán)境中解釋內(nèi)部審計(jì)的理論能力。</p><p>　　對(duì)上述理論的批評(píng)也源于制度理論，認(rèn)為個(gè)人行

61、為無(wú)論是作為產(chǎn)品的消費(fèi)者還是生產(chǎn)者，都不能從行為發(fā)生的社會(huì)環(huán)境中加以界定（胡拉，1984）。巴利和托爾伯特（1997）解釋說(shuō)，制度理論承認(rèn)文化和社會(huì)決定因素對(duì)決策產(chǎn)生重大影響的重要價(jià)值（引用米哈伊特等人（2010））。</p><p>　　基于這一前提，米哈伊特等人（2010）運(yùn)用迪馬喬和鮑威爾（1983）提出的制度理論，特別是產(chǎn)業(yè)資本回籠。制度理論的主要功能是作為在廣泛的社會(huì)、政治和經(jīng)濟(jì)環(huán)境中審視組織現(xiàn)象的基礎(chǔ)

62、（米哈伊特等人，2010）。更重要的是，它們能夠?qū)?nèi)部審計(jì)實(shí)踐視為組織系統(tǒng)的一個(gè)要素，并闡明了內(nèi)部審計(jì)與實(shí)現(xiàn)企業(yè)目標(biāo)之間的關(guān)系（米哈伊特等人，2010）。</p><p><b>　　4.研究模型與假設(shè)</b></p><p>　　金等人（1994）將模型描述為一個(gè)近似值，或者是實(shí)際特征和當(dāng)前研究的一個(gè)直接復(fù)制。主要目標(biāo)是通過(guò)確定影響相同的因素，調(diào)查內(nèi)部審計(jì)主管、行政

63、事務(wù)經(jīng)理、財(cái)務(wù)經(jīng)理、首席執(zhí)行官和內(nèi)部審計(jì)師對(duì)內(nèi)部審計(jì)有效性的看法。另外，研究這一問(wèn)題的幾項(xiàng)研究采用了多種測(cè)量方式（阿布阿扎，2012；米哈伊特等人，2010； 米哈伊特和伊斯邁爾，2007），但很少有人調(diào)查了內(nèi)部審計(jì)師的薪酬滿意度對(duì)內(nèi)部審計(jì)有效性的影響。模型中存在五個(gè)變量：內(nèi)部審計(jì)師的獨(dú)立性，內(nèi)部審計(jì)師的工作范圍，管理支持，審計(jì)合作和內(nèi)部審計(jì)師的滿意度。</p><p><b>　　獨(dú)立變量</b

64、></p><p>　　本研究旨在探討影響科威特工業(yè)中小企業(yè)內(nèi)部審計(jì)師有效性的關(guān)鍵因素。為了達(dá)到研究目的，提出了研究假設(shè)：</p><p>　　（1）內(nèi)部審計(jì)師的獨(dú)立性</p><p>　　在審計(jì)功能方面，長(zhǎng)期以來(lái)，審計(jì)師的獨(dú)立性被認(rèn)為是一個(gè)關(guān)鍵的驅(qū)動(dòng)因素，因?yàn)镮SPPIA（術(shù)語(yǔ)表）提供的獨(dú)立性定義證明了這一點(diǎn)，即將獨(dú)立性視為不受環(huán)境威脅的客觀性或客觀性的出現(xiàn)

65、，而且這種客觀性需要通過(guò)不同層次（獨(dú)立審計(jì)師、契約、職能和組織）來(lái)進(jìn)行管理。內(nèi)部審計(jì)的獨(dú)立性是公司治理和控制體系的關(guān)鍵要素，如果沒(méi)有這一點(diǎn)，內(nèi)部審計(jì)部門就會(huì)在管理層中迷失方向，因?yàn)樗辉偬峁┛陀^的觀點(diǎn)（Al-Twaijr等人，2003）。此外，根據(jù)先前的研究（阿布阿扎，2012；科恩和薩伊格，2010；米哈伊特等人，2010），內(nèi)部審計(jì)的獨(dú)立性與內(nèi)部審計(jì)的有效性存在積極關(guān)系。無(wú)論其重要性如何，內(nèi)部審計(jì)的獨(dú)立性受到的研究人員的關(guān)注極少。因

66、此，本研究豐富了早期研究的結(jié)果，因?yàn)樗芯苛藘?nèi)部審計(jì)師的獨(dú)立性與內(nèi)部審計(jì)的有效性之間的聯(lián)系。在此基礎(chǔ)上，提出了以下假設(shè)：</p><p>　　假設(shè)1a：內(nèi)部審計(jì)師的獨(dú)立性對(duì)內(nèi)部審計(jì)師的有效性產(chǎn)生積極影響。</p><p>　　假設(shè)1b：內(nèi)部審計(jì)師的獨(dú)立性對(duì)由內(nèi)部審計(jì)師滿意度介導(dǎo)的內(nèi)部審計(jì)師的有效性產(chǎn)生高度積極影響。</p><p>　?。?）內(nèi)部審計(jì)師的工作范圍&l

67、t;/p><p>　　內(nèi)部審計(jì)師的工作范圍也是影響內(nèi)部審計(jì)有效性的重要因素。多年來(lái)，內(nèi)部審計(jì)從內(nèi)部控制有效性的評(píng)估和衡量，擴(kuò)展到與組織運(yùn)作和系統(tǒng)發(fā)展相關(guān)的咨詢（Dittenhofer，2001）。此外，內(nèi)部審計(jì)的范圍涵蓋與咨詢和保證相關(guān)的服務(wù)，包括系統(tǒng)評(píng)估，對(duì)財(cái)務(wù)、管理、運(yùn)營(yíng)和預(yù)算控制方面的系統(tǒng)充分性的報(bào)告和評(píng)估（科恩和薩伊格，2010；國(guó)際內(nèi)部審計(jì)師協(xié)會(huì)，2016；薩克爾和賴?yán)?015）。</p>

68、<p>　　在米哈伊特等人（2010）進(jìn)行的相關(guān)研究中，作者透露了內(nèi)部審計(jì)的工作范圍與內(nèi)部審計(jì)有效性之間的積極關(guān)系，因此，在科威特公司的背景下研究這種關(guān)系是合乎邏輯的。</p><p>　　假設(shè)2a：內(nèi)部審計(jì)師的工作范圍對(duì)內(nèi)部審計(jì)師的有效性產(chǎn)生積極影響。</p><p>　　假設(shè)2b：內(nèi)部審計(jì)師的工作范圍對(duì)由內(nèi)部審計(jì)師滿意度介導(dǎo)的內(nèi)部審計(jì)師的有效性產(chǎn)生高度積極影響。</p&

69、gt;<p><b>　　（3）管理支持</b></p><p>　　管理層的支持和承諾也被證明會(huì)影響到內(nèi)部審計(jì)的有效性。事實(shí)上，內(nèi)部審計(jì)功能的成功取決于管理層對(duì)審計(jì)過(guò)程的支持。像組織內(nèi)部進(jìn)行的任何其他活動(dòng)一樣，內(nèi)部審計(jì)是一個(gè)重要的過(guò)程和活動(dòng)，管理層必須承認(rèn)這一事實(shí)。</p><p>　　在米哈伊特和伊斯邁爾（2007）的研究中，他們強(qiáng)調(diào)需要關(guān)注內(nèi)部審計(jì)

70、的建議，盡管有準(zhǔn)備充分的審計(jì)報(bào)告，但過(guò)去的審計(jì)結(jié)果并沒(méi)有得到強(qiáng)調(diào)和持續(xù)介紹。除此之外，作者表明，審計(jì)證據(jù)與報(bào)告相關(guān)，審計(jì)報(bào)告內(nèi)容繁多，大大降低了其可讀性。此外，審計(jì)報(bào)告的分發(fā)受到限制，因此副本不會(huì)轉(zhuǎn)交給與之相關(guān)的高級(jí)管理人員。作者得出結(jié)論，內(nèi)部審計(jì)的管理支持決定了內(nèi)部審計(jì)的有效性。</p><p>　　假設(shè)3a：管理支持對(duì)內(nèi)部審計(jì)師的有效性產(chǎn)生積極影響。</p><p>　　假設(shè)3b：管理

71、支持對(duì)由內(nèi)部審計(jì)師滿意度介導(dǎo)的內(nèi)部審計(jì)師的有效性產(chǎn)生高度積極影響。</p><p><b>　　（4）合作協(xié)作</b></p><p>　　反過(guò)來(lái)，被審核方的合作水平影響到內(nèi)部審計(jì)達(dá)到目標(biāo)的程度（Al-Twaijry等人，2003；米哈伊特和伊斯邁爾，2007）。因此，受審核方缺乏合作，可能阻礙了內(nèi)部審計(jì)工作的有效實(shí)施。這是因?yàn)槭軐徍朔降某浞趾献魇潜匾?，以便允許內(nèi)部

72、審計(jì)人員全面訪問(wèn)所有活動(dòng)、記錄和財(cái)產(chǎn)（艾哈邁德等人，2009）。在沙特阿拉伯的公司，Al-Twaijryet等人（2003）發(fā)現(xiàn)受審核方的合作水平較低。當(dāng)審計(jì)范圍擴(kuò)大到傳統(tǒng)領(lǐng)域之外時(shí)，尤其如此。正如作者所論證的，這種情況導(dǎo)致內(nèi)部審計(jì)建議的執(zhí)行水平低下。</p><p>　　假設(shè)4a：受審核方合作對(duì)內(nèi)部審計(jì)師的有效性產(chǎn)生積極影響。</p><p>　　假設(shè)4b：受審核方合作對(duì)由內(nèi)部審計(jì)師滿意

73、度介導(dǎo)的內(nèi)部審計(jì)師的有效性產(chǎn)生高度積極影響。</p><p>　　內(nèi)部審計(jì)師的滿意度作為一個(gè)調(diào)節(jié)變量</p><p>　　員工的薪酬滿意度是指，員工就他們所做的工作的水平和過(guò)程來(lái)講，對(duì)他們所獲得的財(cái)務(wù)報(bào)酬感到滿意的程度（沙赫納瓦茲和加法里，2009）。它是衡量組織有效性的關(guān)鍵因素之一（赫尼曼等人，1997）。與員工感到不滿意的組織相比，員工感到滿意的組織似乎更具有效益（沙赫納瓦茲和加法里，

74、2009）。在內(nèi)部審計(jì)師受限的背景下，沙赫納瓦茲和加法里（2009）指出，大多數(shù)內(nèi)部審計(jì)師對(duì)其工作感到不滿意。這可能會(huì)降低生產(chǎn)力和業(yè)績(jī)。阿布阿扎（2012）支持這一說(shuō)法，他的調(diào)查結(jié)果顯示，為利比亞公共企業(yè)工作的大多數(shù)內(nèi)部審計(jì)師似乎對(duì)其工資不滿意。</p><p>　　假設(shè)5：內(nèi)部審計(jì)師的滿意度對(duì)內(nèi)部審計(jì)師的有效性產(chǎn)生積極影響。</p><p><b>　　5.結(jié)論</b&g