التأثير المعدل للرضا الوظيفي على العلاقة بين أبعاد رأس المال البشري وفعالية التدقيق الداخلي

training) and their relationship with internal audit effectiveness. Also, practically, the study findings indicate the strategic importance of internal audit, reminding executives and banks directors to enhance internal audit staff expertise and meet their satisfaction to promote the effectiveness of the internal audit.