Mohamed Mahmoud Bshayreh, Mohannad Sami Tawaha, Reem Oqab Hussein Al- Khasawneh
The purpose of this study is to reveal the impact of electronic business management on improving the quality of internal audit through the development of internal auditors' performance. Study sample consists of (21) internal auditors working in the Jordanian insurance companies. A number of (134) questionnaires were distributed and (106) of those were returned; which are considered as valid for statistical analysis. The study found an impact for the electronic business management on the development of internal auditors' performance in addition to an impact for the development of internal auditors' performance on improving the quality of internal audit. The main recommendation of the study was to emphasize the importance of training internal auditors and improve their capabilities to deal with the information that they use in the insurance companies.