This book is useful for managers and internal audit staff for the formulation of policies, rules and regulations on internal audit performance measurement. Besides, the book is so vital for higher institutions in their teaching and learning process for the formulation of audit staff assessment criteria. Finally this book is also important for young researchers to conduct further research in the field of internal auditing. This study is expected to give the following benefits: • Helps predict universities internal audit staffs’ and managers’ view on internal audit effectiveness criterion. • Internal auditing professionals and professional organizations for formulating training programs for internal auditors to improve the focus and delivery of their services to auditees and customers. • University internal auditors use the results of this study to better coordinate and direct their work efforts and reports. • Throwing light on what has been a gray area about internal audit effectiveness measures since little has been known about internal auditing.