Mohammad Kamal Kamel Afaneh, Badi Salem Alrawashdeh, Nawaf Alfawareh
This study aims to clarify the deep history of internal audit, emphasize on some extremely important points, discuss key related concepts, while shedding the light on the types of internal audit, steps of internal audit, and some commonly used terms. The role of KSA in battling financial corruption is deeply discussed, and the role of SOCPA in enriching the role of auditors and accountants in keeping the bookkeeping process as safe as possible. Eventually, some of the futuristic aspirations of internal audit were discussed, what to expect in the upcoming years, and final thoughts and recommendations.