Perception is the process of attain

Perception is the process of attaining awareness or understanding of sensory information or it is the
mental image or intuitive recognition of experience when aware of the elements of the environment
(Woodard III, 2002). To function effectively, internal auditors and the customers of audit services
should possess a similar understanding of what makes internal auditing a value added activity. The
failure to reach this understanding could result in the perception that internal audit is simply an
obstacle to achieving production objectives. This can result in underutilized audit services and
ignored audit recommendations (Flesher and Zanzig, 2000) which adversely influence the
effectiveness of IA (Arena and Azzone, 2009).
When employees at all levels perceive that the top management assigns importance to the function
of IA, they will cooperate and support these processes (Cohen & Sayag, 2010). This implies that
internal audit staffs are more motivated and encouraged to perform audit activities given good
management’s awareness of IA values. Sarens and Beelde (2006) used a case study approach of five
Belgian firms to explore the expectations and perception of both senior management and internal
auditors with respect to the relationship between these two parties. They find that, when internal
audit operates primarily in a management support role, there is a lack of perceived objectivity and
the relationship the audit committee is week. However, senior management’s expectations
significantly influence internal audit and that the perception of senior management is critical to the
acceptance and appreciation, to promote value added and to the maturity of internal audit function
with the organization.