The deeply held traditions beliefs and observances, the co-existence of almost unparalleled
wealth with a perception of lack of opportunity and employment for many younger
people, and ambivalent attitudes at all levels to ‘‘Westernization’’ and ‘‘Western powers,’’
all make for a social and cultural milieu within which it would perhaps be surprising if
internal audit developed in a manner identical with, or even consistent with, that in countries
with a longer tradition—countries more secularized and perhaps most importantly,
with less emphasis on traditions and friendships and linked associations. Furthermore,
Saudi Arabia, like other countries emerging from a long history of close tribal relationships
and overarching traditional structure and doctrine, still adheres to a concept of employment,
which elevates the social aspects rather than the functional aspects of work, and this is
obviously a factor which militates against the effective discharge of any attempt at procedural
control, as represented by the IAF. Moreover, the desire to avoid disharmony and
indeed repercussions within the clearly structured and hierarchical environment characteristic
of Saudi society impinges upon internal auditor independence (Marnet, 2008). All these
cultural predispositions combine to produce a situation where internal audit is neither effective
nor given sufficient credence and importance, as has been identified by other researchers
(Al-Twaijry, 2000).