Enhancing organizational governance and risk management processes depends critically on the interaction between internal control and internal audit. The effectiveness of internal control systems and the function of internal audit in assessing and enhancing such systems are the main topics of this study's examination of the connection between internal control and internal audit in the context of Jordan.

The study examines the regulations and rules governing internal control and internal audit procedures in Jordanian companies. In order to illustrate how these two roles complement one another in encouraging accountability, transparency, and resource efficiency, it looks at how internal control objectives and internal auditor actions align.

The study looks into the challenges and obstacles that businesses encounter when putting in place reliable internal control systems and maximizing the efficiency of internal auditing activities. It points out possible areas for development and makes suggestions to strengthen Jordan's internal control and internal audit departments' cooperation and coordination.

The results of the research add to the body of knowledge on internal control and internal audit, specifically in the context of Jordan, and they offer valuable guidance for businesses looking to improve their governance frameworks and reduce operational risks. Organizations in Jordan can improve their operational effectiveness, financial integrity, and overall performance by comprehending and optimizing the relationship between internal control and internal audit.