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.