The role of internal audit has undergone major changes since the early 2000s due to the rise of business risks and corporate financial scandals. Internal Audit is now being requested to enhance its value proposition for organisations through demonstrating its effectiveness. Internal Audit effectiveness (IAE) is a relatively new field, especially as it relates to local government in South Africa. This study identifies ten factors that influence IAE in the eThekwini Municipality. Hypotheses were made regarding the perceived influence of each identified factor on IAE. The quantitative research method was adopted to confirm whether the hypotheses made were supported and significant. Data was gathered using a self-administered questionnaire. Descriptive and regression analysis were performed using the SPSS. The study found that four out of ten hypotheses made were in fact supported and significant. The study concluded that all identified