Internal Audit Between Independence and Administrative Support: An Applied Study in the Saudi Government Sector (Published)
This study examines how internal audit units in Saudi government entities balance professional independence and administrative support during the audit reporting process. Using a qualitative multi-case approach, data were collected from thirteen government entities to explore reporting practices, managerial support, and challenges faced by internal audit managers. The findings reveal a clear distinction between fieldwork independence and reporting independence. While most internal audit units maintained reasonable independence during fieldwork, greater managerial pressure emerged during report preparation, including requests to soften or generalize sensitive findings. Administrative support also varied considerably across entities, with practical and consistent support associated with clearer reports and more actionable recommendations. The findings demonstrate that independence and administrative support are interdependent rather than separate conditions of internal audit effectiveness. The study provides practical insights for strengthening reporting independence, managerial cooperation, resources, and the developmental role of internal auditing within Saudi government entities
Keywords: Independence, Internal Audit, Public Sector, Saudi Arabia, administrative support, audit reporting