This study investigates the moderating effect of corporate governance on the associations of the internal audit and quality of the internal audit with the quality of financial reporting among commercial banks in the Republic of Yemen. The final sample includes 210 internal auditors, heads of internal auditors, chairpersons, and members of audit committees. Using a survey-based methodology, the results of the Smart-PL4 analysis showed a positive association between the internal audit and quality of the internal audit and quality of financial reporting. Interestingly, the results showed an insignificant association between the internal audit, quality of the internal audit, and quality of financial reporting when considering the moderating effect of corporate governance. It is worth noting that the results confirm the existence of a positive relationship between the internal audit, quality of the internal audit, and quality of financial reporting. This confirms the importance of the internal audit and quality of the internal audit in enhancing the quality of financial reports and instilling confidence in improving internal control processes and the financial reporting framework. Among the study’s many contributions are that it enhances current research on the interrelationship between internal auditing, quality of internal audits, and quality of financial reporting. It highlights the pivotal role of the internal audit, its effectiveness, and its ability to improve the quality of financial reports. This study calls for more stringent internal controls and posits that strengthening the internal audit and quality of the internal audit, along with improving corporate governance, can enable managers to raise financial reporting standards in banks. It also provides a mechanism for audit committees to monitor internal audit processes and evaluate internal performance.

中文翻译：

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公司治理对内部审计及其质量与财务报告质量之间关系的调节作用：以也门银行为例

本研究调查了也门共和国商业银行公司治理对内部审计以及内部审计质量与财务报告质量之间关系的调节作用。最终样本包括210名内部审计师、内部审计师负责人、审计委员会主席和成员。Smart-PL4 分析的结果采用基于调查的方法，显示内部审计与内部审计质量和财务报告质量之间存在正相关关系。有趣的是，结果显示，考虑到公司治理的调节作用，内部审计、内部审计质量和财务报告质量之间的关联并不显着。值得注意的是，结果证实内部审计、内部审计质量和财务报告质量之间存在正相关关系。这证实了内部审计和内部审计质量对于提高财务报告质量以及增强内部控制流程和财务报告框​​架的信心的重要性。该研究的众多贡献之一是它加强了当前对内部审计、内部审计质量和财务报告质量之间相互关系的研究。它强调了内部审计的关键作用、其有效性以及提高财务报告质量的能力。本研究呼吁加强内部控制，并认为加强内部审计和内部审计质量以及改善公司治理可以使管理者提高银行的财务报告标准。它还为审计委员会提供了监督内部审计流程和评估内部绩效的机制。