The integrated threat theory (ITT)‎ and internal auditors’ independence in the Saudi listed companies \

Abstract EN

This study aims to investigate the effect of prejudice on the attitude of the auditee toward the internal auditors’ independence in Saudi Corporations.

This study adopted the definitions of prejudice put forward by Allport (1954) and Stephan & Stephan (1996) as negative attitudes or evaluations held towards a particular group because of certain characteristics that the group possesses.

The Integrated Threat Theory (ITT) developed by Stephan et al.

(1996) postulates that prejudice is a conflict that negatively influences out-group attitudes.

Using a sample of 210 participants from the Saudi Corporations, three models were developed, and the results indicate that auditee staff will develop prejudice when they become wary about internal auditors and their reports, a result that supports the literature in this regard.

In addition, the results indicate that when the managers become anxious due to threats, they also become worried about the auditor’s independence.

Besides, the management will feel real threat from the internal auditor-