Abstract

This study aimed to identify the requirements of the IT internal audit from the standpoint of corporate governance in terms of the regulations, instructions and ethics with the addition of the idea of the existence of internal auditing offices. Questionnaire was used as a tool to get the information was distributed to the internal auditors in the Jordanian commercial banks have been using the system for Likert, hypotheses were tested using sample t-test with the acceptance of these alternative hypotheses and reject hypotheses nihilism.

The most important results of this study: that the regulations and the company adapted to the social conditions to ensure good implementation by her staff, and assess the degree to submit to the rules and regulations and amendments thereto staff and especially the financial and accounting by the internal auditor, and help offices internal audit of the external auditor to give professional opinion more clearly and independently, and the presence of activating the role of the government through the availability of qualified professionals in the process of issuing laws and language understandable in conjunction with non-state actors and the relevant accounting and auditing.

The most important recommendations of the study: the application of international standards on ethics functional audit such as: integration, objectivity, and independence, and mutual trust, and the holding of specialized conferences to sensitize stakeholders to promote the concept of corporate governance and their impact on the vision and mission of the banks, and that is reviewed laws and regulations from time to time in order to ensure them and their suitability for business and new companies out of business and activities through various technological developments, both internally and externally effects.

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