The role of internal audit in improving the performance of corporate governance by applying to the banking sector

Internal auditing represented as one of the most important mission in modern enterprises because it does a vital role in improvement of internal controling system.
This study aimed at knowing the most effective factors related to: efficiency of ineternal auditors, impartiality and independence of ineternal auditors, quality of ineternal auditing that leads to enterprises’ governance improvement, and perfoemance of ineternal auditing.
The study also aimed at knowing the most important factors leads to positive interacting between internal auditing from one side, and other parties of governance from other side. To achieve such objectives, the study depends on collecting initial data through desining a questionnaire that distributed on a sample of internal audit managers in banks.
Results refered to the strong positive relationship between all independent factors belonged internal auditors’ efficiency, commitment of applying internal auditing roles, impartiality and independence of ineternal auditors and quality of inetrnal auditing from one side, and principles of governance from other side. Thus, all study hypotheses were approved.