Eureka! Institutional Repository

Internal audit is a key tool for the good functioning of organizations and especially local government organizations. In order to derive all the positive features from the implementation of the internal control it should be characterized by efficiency. For this reason, the present research focused on recording the opinions of the employees of first-level local government organizations regarding the correlation of efficiency with the quality of services provided, the independence of auditors and the management's support in the work of auditors. It is a quantitative survey using a questionnaire, while the research sample consisted of 148 administrative employees of the municipalities in the region of Thessaloniki. From the analysis of the results, on the one hand, the correlation of effectiveness with the aforementioned parameters and on the other, the further criteria that determine them emerged.