evidencebInternal audit quality is a function of corporate governance. This means that if the quality of internal audit
within an institution such as a bank is effective, it translates to effective corporate governance within that institution.
The principles observed and practiced by internal auditors help in boosting corporate governance fundamentals
within the organization. Jordan is a country which is deficient of natural and industrial resources. It is dependent on
the services sector for economic development. This is largely composed of financial services, of which banks form
the bulk of these financial services. The increasing Gross Domestic Product of the country has been enhanced by
observing internal audit quality which translates into effective corporate governance, and also by complying with
the request of the Central Bank of Jordanased