Abstract: The study aimed to identify the impact of the Code of Professional Conduct for Internal Auditors on the effectiveness of internal auditing units in banks listed on the Palestine Stock Exchange during the COVID-19 pandemic, The sample of the study consisted of 50 employees from the internal audit department employees in the banks listed in the Palestine Stock Exchange, randomly selected, and a descriptive approach has been implemented to achieve the study’s objectives. In addition, a questionnaire was designed to fit the purpose of the study, and after implementation and data analysis, the results indicated that there is a high impact of the attributes (integrity, objectivity, confidentiality, and competency) on the effectiveness of internal auditing units. According to a mean of 4.07 and an overall standard deviation of 0.41, Consequently, the study recommended that it is necessary to strengthen the ethical environment and its principles in the work of internal audit units in banks because of their great impact on achieving goals during crises, especially at the COVID-19 pandemic. Keywords: Internal audit unit, Banks listed on the Palestine Stock Exchange, Code of Professional Conduct, COVID-19 pandemic

Title

abdulnaser nour

Publisher

An-Najah National University

Publisher Country

Palestine

Indexing

Scopus

Impact Factor

None

Publication Type

Both (Printed and Online)

Volume

25

Year

2022

Pages

161-183