The Journey so far on Internal Audit Effectiveness: A Calling for Expansion

TInternal audit effectiveness has become a fruitful topic over the decade; this is because of the impor- tant roles play by the internal auditors in organizational survival and achievement. Most of the organizations whether public or private has established internal audit department with the mind of enjoying the benefit behind the internal audit service. Therefore, in line with this, the aim of this paper is to present the journey so far on internal audit effectiveness right from the period of 2000- 2013 with a calling for more research to be conducted on internal audit effectiveness so that to add on the existing literature on internal audit effectiveness particularly in the public sectors like local government level. It’s a conceptual paper.