With regard to uncertainty avoidance, the results indicate that uncertainty avoidance is
negatively correlated with QIA. These results support the hypotheses that higher QIA is
expected in organizations with lower uncertainty avoidance. This suggests that organizations
where uncertainty avoidance is low are characterized by higher QIA. These results
provide empirical support for the findings of Sarens and Abdolmohammadi (2010) who
found uncertainty avoidance to be negatively associated with internal auditing professionalism.
In addition, Abdolmohammadi and Sarens (2011) found that uncertainty avoidance is
inversely associated with both the use and the compliance of ISPPIA.