The Integrated Threat Theory (ITT) andInternal Auditors’ Independence in the SaudiListed Companies

This study aims to investigate the effect of prejudice on the attitude of theauditee 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 evaluationsheld towards a particular group because of certain characteristics that thegroup possesses. The Integrated Threat Theory (ITT) developed by Stephanet al. (1996) postulates that prejudice is a conflict that negatively influencesout-group attitudes. Using a sample of 210 participants from the SaudiCorporations, three models were developed, and the results indicate thatauditee staff will develop prejudice when they become wary about internalauditors and their reports, a result that supports the literature in this regard.In addition, the results indicate that when the managers become anxiousdue to threats, they also become worried about the auditor’s independence.Besides, the management will feel real threat from the internal auditor