Seeing the Indonesian government are still many cases of corruption, local government stakeholders, in this case is people society, certainly have great expectations for local governments to work well. The public wants a government that is clean and free of corruption. Because people can not directly supervise the performance of the local government, so here inspectorate whose role as community representatives to oversee the performance. This study aimed to analyze and prove the empirical evidence of the influence of the relationship between internal and external auditors, management support, perception auditee, auditor's experience, and performance measurement of the effectiveness of internal audit. The sample used by 74 respondents were divided into 45 employees and 29 employees inspectorate offices in the county and city of Magelang. The analytical tool used is multiple linear regression analysis, after previously conducted quality testing instruments, and classical assumption test. Based on the results of this study concluded that the relationship between internal and external auditors as well as performance measurement significant positive effect on the effectiveness of internal audit. While the support of management, perception and experience auditee auditor does not affect the effectiveness of the internal audit.