أثر دليل الحاكمية المؤسسية الصادر عن البنك المركزي الأردني في تحسين جودة التدقيق الداخلي فيالبنوك الأردنية

This study aimed at investigating the effect of corporate governance guide issued by the Central Bank of Jordan in improving the internal audit quality in the Jordanian banks depending on the effect of the guide on the internal audit quality components set by the Institute of Internal Auditors (IIA). A questionnaire was designed and administered to internal audit employees in the Jordanian banks. The results showed a significant effect for the corporate governance guide in improving the quality of internal audit through its effect on the four components of the internal audit quality components (Adherence to the profession's code of ethics, practicing in accordance with standards, professional development and improving internal audit practices). The researcher recommends other economic sectors, rather than banks, and the regulators to adopt such guide. KEYWORDS: Internal audit, Corporate governance, Banks