There is an expectation in such organizations that
the integrity of auditors is relatively high and that the greater level of education, training,
and qualification will lead to a better QIA (Gray, 1988; Hofstede, 1991). Sarens and
Abdolmohammadi (2010) found that the uniformity in internal audit practice is characterized by a significantly lower degree of power distance. Thus, it can be argued that in low
power distance organizations, a high QIA is expected. Accordingly, the following hypothesis is formulated: