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evidencebInternal audit quality is a function of corporate governance. This means that if the quality of internal auditwithin 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 fundamentalswithin the organization. Jordan is a country which is deficient of natural and industrial resources. It is dependent onthe services sector for economic development. This is largely composed of financial services, of which banks formthe bulk of these financial services. The increasing Gross Domestic Product of the country has been enhanced byobserving internal audit quality which translates into effective corporate governance, and also by complying withthe request of the Central Bank of Jordanased
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