Abstract
One of the top methods generally utilized by the administration to verify internal control function is internal audit and, in this study, the primary objective is to examine the direct internal audit determinants that influence the financial sector of Saudi listed firms. The study sample comprised of financial sector firms including banks and insurance companies for a span of 4 years, using a panel data approach to test the independent-dependent variables relationships. The study combined data from the listed companies' data with the information provided by their annual reports and corporate annual reports. This paper revealed that internal audit size and internal audit professional certificate has a positive and significant association with performance. In sum, this paper provides descriptive information concerning internal audit usage. Finally, this study provided some implication and suggestion for future researchers as provided at the end of this paper.