Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


Quality of Internal Audit in Light of Applying Institutional Governance Concepts in Jordanian Banks

Author(s): Reem Oqab Hussein Al- Khasawneh

This study aimed to measure the impact of the application of the concepts of corporate governance on the quality of internal audit in Jordanian banks, the study community will be from all Jordanian banks, where a questionnaire has been distributed to the study sample, which included financial managers and heads of accounting departments and managers of internal audit and workers in the accounting and internal audit departments in these banks. The results of the study concluded that there is an effect of applying the concepts of institutional governance (disclosure and transparency, accountability, responsibility, justice, independence, laws and regulations) to the quality of internal audit in these banks. In light of the results, the study made several recommendations, including stressing the importance of commitment to applying the pillars of institutional governance for its apparent impact on the quality of the internal audit, and working to develop the efficiency of the professional auditor for the internal auditor by holding training programs to keep up with the latest developments in his field of work and obtaining professional certificates.

Get the App