Do the Board and Audit Committee Characteristics Affect Internal Audit Performance?

This study aimed to identify the impact of board and audit committee (AC) characteristics on internal audit performance (IAP). Data were obtained from the Securities Depository Center and the annual reports of the banks sampled for the study. The dependent variable in this study was internal audit performance. The study relied on secondary data picked up from the Securities Depository Center and annual reports of sample banks for the period 2018-2022. Consequently, it was found that IAP is influenced by the board and the audit committee characteristics since various characteristics, including board size, board meeting frequency, audit committee independence, audit committee size, and audit committee experience, affect the internal audit performance. The study did not find an effect of board independence and audit committee meeting frequency on internal audit performance. The study focuses on the role of the board and audit committee to ensure that proper resources are provided to support internal audit performance in delivering its tasks effectively.

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Publication Details

Journal
The Eurasia Proceedings of Educational and Social Sciences
Published
2025-08-30
DOI
https://doi.org/10.55549/epess.925
Primary Topic
Auditing, Earnings Management, Governance
Type
article
Field-Weighted Citation Impact
0.00
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article

Do the Board and Audit Committee Characteristics Affect Internal Audit Performance?

Omar Zraqat, Lina Fuad Hussien
The Eurasia Proceedings of Educational and Social Sciences
Auditing, Earnings Management, Governance
article

Do the Board and Audit Committee Characteristics Affect Internal Audit Performance?

Omar Zraqat, Lina Fuad Hussien
article en

Abstract

This study aimed to identify the impact of board and audit committee (AC) characteristics on internal audit performance (IAP). Data were obtained from the Securities Depository Center and the annual reports of the banks sampled for the study. The dependent variable in this study was internal audit performance. The study relied on secondary data picked up from the Securities Depository Center and annual reports of sample banks for the period 2018-2022. Consequently, it was found that IAP is influenced by the board and the audit committee characteristics since various characteristics, including board size, board meeting frequency, audit committee independence, audit committee size, and audit committee experience, affect the internal audit performance. The study did not find an effect of board independence and audit committee meeting frequency on internal audit performance. The study focuses on the role of the board and audit committee to ensure that proper resources are provided to support internal audit performance in delivering its tasks effectively.

The Eurasia Proceedings of Educational and Social SciencesVol. 43
Jerash University (JO)
Openalex Percentile: Top 58%
Auditing, Earnings Management, Governance
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Do the Board and Audit Committee Characteristics Affect Internal Audit Performance? — Omar Zraqat, Lina Fuad Hussien · The Eurasia Proceedings of Educational and Social Sciences (2025) | TGRS Research Map | TGRS