Factors Affecting the Internal Audit Effectiveness in Tunisian Organizations

Abstract

This study examines factors influencing internal audit effectiveness in the Tunisian context. Data was collected from responses to a questionnaire addressed to chief audit executives of 148 Tunisian organizations. Multiple regression analysis examines the association between the effectiveness of the internal audit function and six principal factors. Results reveal that the effectiveness of internal auditing is influenced by: (1) the independence of internal audit, (2) the objectivity of internal auditors, (3) the management support for internal audit, (4) the use of internal audit function as a management training ground, and (5) the sector of organization. This study provides useful information to practitioners and academics who are interested to identify the determinants of internal auditing effectiveness in developing countries.

Keywords: Internal auditing, Internal audit effectiveness, Tunisian organizations