The impact of organizational culture on the effectiveness of Internal Auditing

The corporate world landscape is constantly evolving and in turn, expectations of Internal Audit stakeholders are also shifting. Therefore, the Internal Audit Function is experiencing a shift in its role: it is expected to expand its historical role of value preservation to also a value provider. As Internal Auditing is undergoing significant change in its role, grasping what makes an Internal Audit Function effective reaches a level of prominence unlike ever before. This thesis aims to understand the potential relation between the organizational culture and the Internal Auditing effectiveness by shedding light on these two multifaceted concepts and by undertaking a multi-case study analysis. Furthermore, this thesis stands out from the little number of other similar research studies by using cultural elements instead of typologies. It is wanted to abandon old trails and try new ways as it is encouraged in the literature. Finally, several results emerge from the empirical analysis. Indeed, the main findings are that organizational structure, trainings and evaluation processes might affect either positively or negatively some IA effectiveness components. Finally, it seems that the organizational culture matters in regard to IA effectiveness.