ABSTRACT: The main objective of this research is to assess the level of professional qualification of internal auditor in the business environmental of Saudi Arabia as well as the expected role of the Saudi Association for Internal Audiotors to improve such qualification. The objective is accomplished via surveying a sample of persons related to internal auditing activities, specificall: internal auditors, corporate officials and external auditors. The analyisis shows several important observations among which is the confirmation of the importance of professional qualification as a foundation to an efficient practice of internal auditing in Saudi Arabia; and the increasing attention to the profession. The participant confirm that professional qualification depends on the presence of several bases, on top of them the presence of professional association that organize professional practice. Although participant confirm the importance of professional qualification to curry the basic duties of internal auditing such as assets protection and abiding laws and regulations, they however see such current qualification is not sufficient to meet newly imposed duties such as risk assessment and governance. Although the participants agree on the importance of the role of Saudi Association in imporving the professional qualification, they stress that such expect role depends on several factors, among which is conducting the professional exams. One of the most critical obstacle that may limit the ability of the association is the absence of power that enable it to inforce its pronouncements. The enferential analyisis of the research data cofirm that no significant differencr among the participants' groups in the their views about the subjects presented to them. Key words: The internal auditors, Professional qualification of the internal auditors, The Saudi Assocition for internal auditors (IIA KSA)