The positive / added value brought by internal audit function to an entity requires effective ways and criteria measured. It is true that it's pretty difficult to establish these sort of values. There are several indicators used to measure / assess the value addition provided in the company, but that does not fully reflect the actual value of the internal audit function. Through this paper, we want to present a method for assessing the internal audit and its effectiveness within an economic entity, through the use of performance indicators. Indicators render the image of internal audit and its effectiveness.