The head of internal audit qualified with auditing certification such as the Certified Internal
Auditor (CIA), Certified Government Auditing Professional (CGAP), Certified Financial Services
Auditor (CFSA), Certification in Control Self-Assessment (CCSA), and Certification in Risk
Management Assurance (CRMA) where useful feedback for any mistake is provided. A certified
auditor is able to make a good decision in the fastest time without having to wait or to consult with
another team. The current study expects the qualification of a chief audit executive to absolutely
enhance performance (Eighme & Cashell, 2002).