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Extrinsic Factors Influencing Internal Auditors’ Effectiveness in Jordanian Public Sector

This study focuses on the extrinsic factors, namely, top management support, complexity, independence, and internal audit department’s size that are out of internal auditors' control affecting their effectiveness in the Jordanian public sector. The current study also tries to improve understanding of the extrinsic factors affecting internal auditors’ ability to achieve the assigned goals in order to highlight internal auditors’ effectiveness. Resource-based and agency theories were used in developing the research model. Two sets of questionnaires were distributed among the financial managers and internal audit managers. The results reveal that top management support, independence, and the size of internal audit department play a significant and positive role on the effectiveness of internal auditors, whereas complexity of the task has been found to make a negative impact on the level of their performance. Given the significance of the public sector within the Jordanian economy, the findings are valuable for the internal audit function, regulators, and decision-makers in proposing new legislation and regulations of an internal audit function. Future studies may look into other factors that may restrict internal audit performance, such as organizational culture and pay satisfaction.