The impact of the internal audit function to improve the financial performance of commercial banks in Jordan

Abstract

This study aims to identify the impact of the internal audit function to improve the financial performance of the Jordanian commercial banks, has been the identification of four fileds of design, a quality audit and management of the internal audit department, evaluate and develop their own internal audit risk management, has been the questionnaire distributed to internal auditors working in the internal Audit Department in the Jordanian commercial banks, have been distributed and recovery (65) questionnaire was analyzed by statistical packages spss program, the study found that the Jordanian banks interested in the quality of internal audit and management of the internal audit activities and assess the risks of the internal audit process and that there is the effect of the function internal Audit to improve financial performance.