uncertainty avoidance concerns the degree to which ambiguity is perceived by individuals as a threat to them, and to reduce this threat, those individuals seek
out situations where there are formalized rules to guide and protect them. Transferred into
an internal audit environment, this concept would suggest that the standards stipulated by
62 Journal of Accounting, Auditing & Finance
the IAF would serve to reduce uncertainty and ambiguity in practice because they engender
predictability, consistency, and uniformity