Factors Affecting the Internal Audit Effectiveness: A Research of the Turkish Private Sector Organizations Author profile:

The aim of present study is to examine the factors that have an impact on internal audit effectiveness (IAE) in Turkey. datas research were obtained from 187 auditors who are members Institute Internal Auditors-Turkey, working private sector organizations through questionnaire prepared as a result item pool assessment. relationship between IAE and six main revealed by applying Principle Component Analysis was tested with Multiple Regression Analysis. results supported specifications had direct IAE. showed management’s support, competence, independence, participation risk management activities cooperation external auditor, respectively. This has replaced one missing pieces literature. would underpin executives academics focus Turkish sector.