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 Covid-19pandemic, the sample of the study, which was chosen by method of randomly sample, consisted of 50 employees from the internal audit department employees in the banks listed in the Palestine Stock Exchange. 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. The results indicated that there is a high impact of the attributes Integrity, Objectivity, Confidentiality, Competency on the Effectiveness of Internal Auditing units. This comes in terms of the overall arithmetic mean of 4.07 and the overall standard deviation of 0.41 and is impact significant. 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-19pandemic. Keywords: Internal audit unit, banks listed on the Palestine Stock Exchange, Code of Professional Conduct, Covid-19 pandemic.

Conference Title

Corona Virus Pandemic: Its Effects and Recovery Strategies. A joint International Conference Between Zarqa University - Jordan & An-Najah National University – Palestine 23,24/3/2022

Conference Country

Palestine

Conference Date

March 23, 2022 - March 24, 2022

Conference Sponsor

An-Najah National University- Palestine, Zarqa University -Jordan