A field Study According to Internal Auditors Viewpoint

The aim of study is to identify the extent of using financial and non-financial measures in evaluating the performance of branches of commercial banks according to internal auditors viewpoint. To achieve this aim of, a questionnaire was developed and distributed to a targeted sample of (90) respondents, out of which (77) were approved for analysis and consideration, i.e. around 86 % of distributed questionnaires. Frequencies and means were used to describe the study sample and (t test) was used at the degree of confidence (95%) to test the hypotheses of the study. Among the most important findings, the study concluded that there is a use of financial measures in evaluating the performance of bank branches and not using non-financial measures in the evaluation. Based upon this result, a set of recommendations are to be conceded by the internal auditors including the need of administrations in Jordanian banks for more attention and support of non-financial measures in evaluating the performance of branches in the commercial banks