This study draws on Hofstede’s theoretical framework to examine the impact of different dimensions of culture on the quality of internal audit (QIA) in Saudi Arabia. A sample of chief internal auditors from 67 listed companies has been used to examine the direct effect of the cultural dimensions of power distance, uncertainty avoidance, and individualism on the QIA. Evidence was found that organizations, in which power distance and uncertainty avoidance are high, are characterized by lower QIA.