Abstract: The objective of this research was to investigate the impact of internal auditing practices within banks listed on the Palestine Exchange on the attainment of sustainable development goals. The study sample comprised 60 individuals selected randomly from the internal audit departments of the banks. To fulfill the study's aims, a descriptive methodology was employed. A questionnaire, designed explicitly to address the study's objectives, was utilized. Additionally, after conducting data analysis, the findings demonstrated a significant influence for each of the (internal audit's independence, objectivity, and professional care) on achievement of sustainable development ,therefor, the study recommended that it is It is imperative to persist in improving the expertise and knowledge of internal auditors by expanding and diversifying training programs focused on sustainable development in banks. This will equip them with updated skills in these areas. Keywords: Internal audit, sustainable development, Banks sector.

Conference Title

The Joint Scientific Conference of the Faculty of Business and Communication - An-Najah National University and the School of Business - The University of Jordan 2024

Conference Country

Palestine

Conference Date

April 17, 2024 - April 18, 2024

Conference Sponsor

https://www.najah.edu/en/events/sixth-scientific-conference-faculty-business-and-communication-2024/

Additional Info

Conference Website