This paper investigates the impact of internal audit (IA) practices on commercial bank performance in five Arab countries. Six IA factors were examined: adherence to international standards, auditor independence and objectivity, auditor professionalism, gender diversity, meeting frequency, and management support. Data from 34 banks were analyzed using structural equation modeling (SEM). Results show a significant positive impact of all factors except auditor professional competence. IA performance, as a mediating variable, did not significantly affect the relationship between the IAS and bank performance. This study is the first to examine IA in this context using multiple factors and offers implications for regulators and bank stakeholders.

Saddam A. Hazaea, Ebrahim Mohammed Al-Matari, Adam Mohamed Omer, Najib H. S. Farhan, Jinyu Zhu