Effectiveness of Internal Audit of Islamic Banks in the Republic of Yemen
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Abstract
This study aimed to evaluate the effectiveness of internal auditing in Islamic banks operating in the Republic of Yemen. The study covered five Islamic banks in Yemen that have been established for more than ten years. To achieve the objective of the study, data were collected from a 103 internal auditors and accountants of the targeted banks. For this purpose, a questionnaire was designed and used. Statistical analysis was conducted using the SPSS program, and the study used different analytical methods such as means and standard deviation. The study demonstrated that internal auditing in Islamic banks in Yemen is highly effective, supported by independence and the backing of the Board of Directors, which contributes to improve performance and ensures strategic compliance.
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Internal Auditing, Islamic Banks
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