The main objectives of this paper are to examine the relationship, if any, between the competence, objectivity and, performance of internal auditor and the quality of internal audit. And provides evidence whether the internal auditor?s objectivity, qualification, and effectiveness affect the internal audit quality. To accomplish these objectives, a questionnaire was designed and distributed to a sample of Jordanian banks internal auditors. The results of the questionnaire indicate that internal auditors in Jordanian banks consider the competence, objectivity and performance of internal auditors as important factors affecting the internal audit quality. It was found that ?performance? had the highest mean score (4.5667), followed by ?competence? (4.5533) and ?objectivity? (4.2400). The study recommended that Jordanian banks must work to ensure the availability of the key factors to achieve the quality of the internal audit function.
سنة النشـــر
2011