This study aimed to report the understanding level of internal audit towards professional ethics and their level of leadership, and to analyze the relationship between the understanding of professional ethics and leadership of commercial banks’ internal auditors. The methodology was based on survey research using questionnaires to collect data from sample of 298 internal auditors in commercial banks. According to the data analysis, internal auditors in commercial banks had the understanding towards professional ethics at a high level. It showed that internal auditors in this study considered to apply the professional ethics into the works of internal audit.
The findings found that the level of leadership was also at a high level. It showed that internal auditors were positive on their leadership. Moreover, the relationship between the understanding of professional ethics and leadership of the internal auditors was rated at a moderate level and significant. This study will be beneficial to the internal audit department since the internal auditors realize professional ethics and the leadership. The results have practical implications.
