外文翻译—中小企业内部审计（节选）

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1、字数：英文 2221 单词， 12805 字符；中文 4184 汉字 出 处 ： AM Alshbail,TAA Turki.A Theoretical Discussion of Internal Audit Effectiveness in Kuwaiti Industrial SMEsJInternational Journal of Academic Research in Accounting, Finance and Management Sciences.2017,1(7):107-116 外文文献： A Theoretical Discussion of Internal Au

2、dit Effectiveness in Kuwaiti Industrial SMEs 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 Auditing (ISPPIA): independence of internal auditors, scope

3、of internal auditors, management support, and audited cooperation. The relationship between these factors and Satisfaction of internal auditors is also examined. Further, the moderating effect on the relationship between these factors (if present) and the effectiveness of IA among industrial SMEs in

4、 Kuwait are investigated through satisfaction of internal auditors. By ascertaining the effectiveness of IA at the industrial firms via theories as well as variables, this paper broadens the available literature on the effectiveness of IA. Key words： Internal audit effectiveness, satisfaction of int

5、ernal auditors, Kuwaiti Industrial SMEs 1.Introduction 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 therein (Al- Twaijry et al., 2003; Arena and Azzone, 2009; Coram

6、 et al., 2008). Moreover, internal auditing has significantly increased in importance in the previous years, particularly in its consulting role inside the firms risk management. Owing to the widespread accounting scandals, and also the bankruptcy of firms, the internal audit (IA) function has been the focus of researchers and practitioners alike as a significant contributor of organizational effectiveness. More specifically, Abu-Azza (2012) contended that IA will contribute firm val