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 auditor 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. ...