Management support and its impact on performance of internal auditors at Jordanian public industrial shareholding companies

This study seeks to identify the impact of support provided by Management on performance improvement of internal auditors at Shareholding companies in Jordan, The randomly selected sample (N=142) consisted of internal auditors at shareholding companies. The descriptive analytical methods including theoretical and empirical approaches were followed. Results demonstrate a positive statistical association between composite dimensions of management support and performance improvement of internal auditors at Jordanian shareholding companies. Specifically, the study supports a steady association between management support (material and immaterial incentives, and Professional development as dimensions of the variable) and internal auditor's performance level improvement. However, no statistical significant association was found between modern technology offered by the corporate and internal auditor's performance level improvement. The study concludes with a number of recommendations, most importantly, managers at industrial shareholding should pay greater attention to employees at internal auditing departments since 53 internal audit is an essential function in such companies and a major internal control mechanism.