Development and Validation of a Scale for Measuring Internal Auditing Effectiveness in Tunisian Companies

The purpose of the current study is to develop and validate a multidimensional scale for measuring internal auditing effectiveness (IAE) in Tunisia. authors’ methodological approach based on both qualitative quantitative methodologies. technique was used generate items measure IAE utilised test scale. sample includes 148 chief auditors from Tunisian companies. Data were divided half. First half exploratory factor analysis (EFA) second data run confirmatory (CFA). found that three-dimensional construct (internal audit process, output impact audit) which consisted 16 items. This reliable valid offers practical instrument very interesting managers external auditors.