The importance of IA is demonstrated in the growing
demand for this service in all organisations and in the
rapid growth of its professional organisation, the IIA.
However, despite the meteoric rise of IA, organisational
researchers have paid little attention to this function.
While its use has not been questioned, its contribution
has not been assessed scientifically (Eden and Moriah
1996). The immediate goal of this study was to examine
auditing effectiveness in Israeli organisations, but its
primary goal should be seen as to stimulate more
research on this overlooked scientific issue.