Role of quality determinants of the internal audit function in corporate governance effectiveness. Senior management support as moderator: Evidence from Yemeni commercial banks

The purpose of this study was to determine if senior management support (SMSI) in Yemeni commercial banks mediates the association between internal audit function (IAF) quality characteristics and improved corporate governance effectiveness (CGE). Internal auditors, heads audit, chairmen participants committees, CEOs, financial were given a list questions answer. 158 full lists obtained evaluate after distributing survey. For data analysis hypothesis testing work, Smart PLS 3 used. findings demonstrate substantial relationship CGE IAF competence due professional care (CPCI), independence objectivity (INOI), ethics (PEI). outcomes also that there is no chief executive (CAE) Leadership Style (CLS). In terms moderate variable’s influence, revealed SMSI positively changes link CLS, CPCI, effectiveness. SMSI, on other hand, has influence INOI, PEI, efficacy governance. add knowledge factors affecting CG role changing developing countries such as Yemen. AcknowledgmentThe authors extend their appreciation deanship scientific research at King Khalid University for funding work through large groups project under grant number (RGP.2/189/44).