This study aimed to identify the contribution of internal audit in risk management in Syrian public and private banks, the questionnaire was used in collecting the initial data, which was distributed to a sample of board of directors and executives in these banks.The study found that there is a contribution to the internal audit function in risk management in all Syrian public and private banks and there are no statistically significant differences on this contribution.The study recommended of the need to conduct training courses for workers in the internal audit function and issue instructions and necessary legislations to regulate the activity of internal audit in banks, a committee of internal audit must be formed within the Association of Chartered Accountants in Syria, where its mission is to the development of internal auditors and the need for cooperation of professional organizations of accounting, auditing and regulatory bodies in Syria to establish an association for internal auditors to qualify them and give them a professional certification to carry out their roles under the new framework for exercising of the profession that guarantees to provide the necessary advice and guidance for them to bring the profession up to the required level.
The study aimed to identify the impact of corporate governance upon the performance level of Jordanian public joint stock industrial companies through using the balanced scorecard. The population of the current study consists of financial managers who were working in Jordanian public joint stock industrial companies. The number of those companies is sixty six (66) companies. The researcher of the current study proposed several recommendations. The researcher found the number of results 1. There is a statistically significant impact for having an effective framework for corporate governance upon the performance level of Jordanian public joint stock companies that are listed on the Amman Stock Exchange through using the balanced scorecard (BSC) 2. There is a statistically significant impact for equity and the main functions of the owners of property rights on the performance level of Jordanian public joint stock companies that are listed on the Amman Stock Exchange through using the balanced scorecard (BSC) These recommendations are represented in the following ones 1) The researcher recommended having an effective framework for implementing corporate governance due to the major impact it has upon companies' performance level 2) The researcher recommended increasing the transparency level of the disclosed financial statements of the company.
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