The role of internal audit function in the public sector context in Saudi Arabia

This paper contributes to the debate on the role of internal auditing in the public sector by focusing on the nature and practice of internal auditing in organisations that are subject to audit by the General Audit Bureau. Archival and documentary analysis, supported by 29 semi-structured interviews revealed that the underpinnings of the Saudi Internal Audit Regulation did not tie in directly with perceived international best practice - the International Standards for the Professional Practice of Internal Auditing. Institutional factors are also likely to play a part in terms of the existence of the state-required ‘Follow-up department’ in all organizations, tasked with performing investigation and inspection, the ‘auditing department’ (which monitors the propriety of transactions and accounting), and the work of the mandatory ‘Financial Representative (Controller)’. words: Saudi Arabia, internal audit, public sector, competence, audit regulation.