From the perspective of two groups of governance actors, this paper aims to understand how internal audit (IA) achieves and consolidates organizational significance.,Interviews were conducted with audit committee chairs and chief audit executives from multinational corporations, and the participating corporations’ registration documents were analyzed.,The data indicate that IA achieves and consolidates organizational significance by activating the IA effectiveness “building blocks” (Lenz et al., 2014) all together so as to generate organizational learning and positive change. New IA effectiveness drivers also emerged from the field.,This research contributes to the IA literature by establishing a connection, through the IA impact on organizational learning, between the constructs of IA effectiveness and organizational significance. It also contributes to the IA literature by identifying new drivers and illustrating the complementarity and interconnections between the IA effectiveness building blocks.,This paper encourages internal auditors to keep their eyes on the prize (i.e. organizational significance) instead of simply being focused on the mean (i.e IA effectiveness), in order to fight stakeholder disappointment.,The paper proposes a conceptual model of IA organizational significance and gives key insights for setting up effective IA to stimulate organizational learning and fostering positive change in the whole organization.

中文翻译：

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内部审计：从有效性到组织意义

从两组治理者的角度出发，本文旨在了解内部审计（IA）如何实现和巩固组织的重要性。与跨国公司的审计委员会主席和首席审计执行官进行了访谈，并参加了公司的注册文件数据表明，IA通过共同激活IA有效性“构建块”（Lenz等，2014）来实现并巩固组织的重要性，从而产生组织学习和积极的变化。该领域还出现了新的IA有效性驱动因素。通过IA对组织学习的影响，IA有效性的构造与组织意义之间建立了联系，从而为IA文献做出了贡献。