Abstract
This study assesses the efficacy of the COSO framework in improving internal audit quality in Jordanian insurance firms across five dimensions: control environment, risk assessment, control activities, information and communication, and monitoring. Using a 36-item questionnaire distributed among 24 randomly selected companies, the research employs both descriptive and analytical methods, including multiple and simple linear regression through SPSS, on 193 valid responses. Results reveal a statistically significant (± ≥ 0.05) positive impact of the COSO framework on internal audit quality. The findings suggest a high adherence to COSO dimensions among Jordanian insurance companies, indicating a robust foundation for effective internal auditing practices within the industry.
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