This study aimed to identify the positive aspects to help improve quality internal
audit, including reducing the risk of wiser personal to the authors of the lists to
financial and to identify the efficiency and effectiveness of the internal audito
r in
applying the standards of Internal Audit accepted. And to identify the efficiency of
the work of staff in all departments and especially with regard to the audit
procedure and the authors of the lists and financial statements of commercial banks
of Jordan, as well as to identify the internal control system in light of the evolution of
electronic processing used and the control procedures for the operations of the
Commercial Bank and the extent to which reliability and avoid for personal
provisions erroneous findings of this study to several conclusions and
recommendations, among which was a commitment to good and acceptable
standards of internal auditing standards, especially concerning the characteristics
independence, objectivity, competence and professional due diligence and a link to
the size of the internal audit quality Bank's capital and there is a shortage in the
number of simple internal auditors. The most important recommendations was on
the Jordanian Commercial Banks set a number sufficient internal auditors and
qualified rehabilitation auditors continuously and must be on the Central Bank of
Jordan and the organizers of the work of Jordanian Commercial Banks to issue
further instructions to force banks to comply with the standards of internal audit to
ensure the reduction of the personal provisions for preparers of financial statements
commercial banks in Jordan. ...
