The effectiveness of internal audit functions is significant to ensure proper discharge of responsibilities by internal auditors. The best measure of internal audit effectiveness is through the level of conformance towards the Internal Audit Professional Practice Framework. The instrument is subjected to detailed development process aimed at preserving the validity and reliability of the instrument . The PPF was utilized in the development of the instrument. A new approach of measurement was used as a solution for the limitation in the existing instruments. The results indicated the new instrument was highly reliable and conform to the existing framework suggested by IIA.