INTERNAL AUDIT EFFECTIVENESS: RELEVANT DRIVERS OF AUDITEES SATISFACTION

In recent years, researchers and practitioners have widely discussed the need for internal auditors of adding more value to their companies operations, and contributing to the achievement of corporate objectives. This new perspective has focused increasing attention on issues such as performance evaluation and effectiveness of internal auditing (for instance Dittenhofer, 2001; Bou-Raad, 2000; IIA, 1999). Several parties advocated the need to assess internal auditing (IA) effectiveness, though, at present, there is not a shared framework of reference to this scope (for instance Ridley & D’Silva