A Comparative Study of The Internal Audit System Between China and The Gulf Cooperation Council Countries


  • Saddam A. Hazaea School of Accounting, Yunnan University of Finance and Economics and Department of Accounting, College of Administrative and Human Sciences, Al-Jazeera University
  • Jinyu Zhu School of Accounting, Yunnan University of Finance and Economics,
  • Saleh F. A. Khatib Aziman Hashim International Business School, University Teknologi Malaysia,
  • Muhammad Arshad




internal audit system, standards of auditing, internal audit structure, China, GCC


The purpose of this comparative study is to clarify the fundamental differences of the internal auditing system in China and the Gulf Cooperation Council (GCC) countries. The literature review revealed several dissimilarities between the two regions. We discussed the development of the audit system in each context, the observance of international standards, its importance at present, and the challenges faced. Our results show that there is a vast difference between the internal audit system in china and GCC countries. Moreover, this study also provides some suggestions to address the challenges that weaken the implementation of effective internal auditing systems in these countries. This study is beneficial for academicians, policymakers, government agencies and the management of internal audit institutions in China and GCC countries.

Author Biography

Muhammad Arshad

School of Accounting, Yunnan University of Finance and Economics


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