أثر بيئة الضبط و الرقابة الداخلية على جودة التدقيق الداخلي لدى البنوك الإسلامية العاملة في الأردن

الملخص EN

The study aimed to demonstrate The Impact of Internal control environment under the Corporate Governance guide issued by the Central Bank of Jordan in Internal Audit Quality in Islamic Banks operating in Jordan.

The sample size of this research study was (4 Banks).

The research independents variables of this study were (5).

The research design a questionnaire which were distributed to the internal auditors, external auditors, and board members of non-executive managerial members of the Audit Committee in each bank, the total number of questionnaires that was valid for analysis was (57).the statistical program for social science research (SPSS) were used for analyzing the data, and a number of statistical methods was used such as descriptive statistics like averages and standard deviations, frequency percentages, also the study hypotheses were tested through using multiple regression test.

The study results found that there is an impact of Internal control environment in Internal Audit Quality in Islamic Banks working in Jordan.

The study recommends the support of the top management to the external auditor, that will enhances the effectiveness level of internal audit quality.