The Role of COVID-19 Pandemic in the Internal Audit Nature of Work According to Performance Standard (IIA 2100) in Jordanian Insurance Companies

The objective of this study is to determine COVID-19 pandemic role in the internal audit nature of work (IIA 2100). To achieve the objectives of this study, the study designed a questionnaire consisting of (34) items, and (100) questionnaires distributed to the internal auditors in the Jordanian insurance companies. The researcher relied on (One Sample-T-Test) to test the study hypotheses. The study reached a set of results, the most prominent of which were: the existence of a statistical significance role for the COVID-19 pandemic on the nature of the work of internal audit and its dimensions consisting of governance, risk management, and control at a level of significance (a ≤ 0.05). The study recommended the internal audit department increase its interest of hold the necessary training courses for internal auditors to increase their efficiency in dealing with information technology in light of remote work.