Arab Journal of Administration المجلة العربية للإدارة


This study aims at discussing the impact of corporate governance principles on the independence of internal auditors in the Jordanian commercial banks. The study relied on the analytical descriptive approach, where a questionnaire was designed to collect data associated to principles of Corporate Governance (the protection of shareholders’ rights, equal treatment of all shareholders, role of stakeholders in the governance, transparency and disclosure, the responsibilities of the Board of Directors). The frame of the study consists of all 13 Jordanian commercial banks, which trade shares at Amman Stock Exchange, where a simple random sample of 89 out of 220 internal auditors working in Jordanian commercial banks was selected. After the analysis of data through number of appropriate statistical methods. The results showed a statistically significant effect of the impact of the principles of corporate governance on the independence of internal auditors. The study recommend the need to achieve the separation of ownership and management of commercial banks in Jordan, to ensure the selection of efficient management and independent of internal auditor.