This brief review shows the need for a more
comprehensive study of the issue of internal audit
effectiveness. The papers noted above may deal with the
issue qualitatively(White 1976; Glazer and Jaenike 1980),
quantitatively (Schneider 1984), or both (Dittenhofer
2001). But only Lampe and Sutton (1994) and Albrecht
et al. (1988) attempt to design a comprehensive scale that
can be validated by examining its factor structure and
reliability, or by exploring its relationship to conceptual
correlates. Yet even those studies did not test their
suggested scales empirically using valid and reliable
scales. The current study takes this line of research a step
further by designing and testing such a scale. However,
before moving on to this goal, we must first present the
explanatory model advanced here.