Abstract

The study aimed at identifying the operating Islamic banks in Jordan applying the international internal auditing standards, which are (4) banks. A questionnaire was designed for this purpose and distributed to internal auditors and un-executive board of directors members considered members of the Audit Committee in each bank, the number of questionnaires which were subjected to analysis were (35), resolution data was analyzed using (SPSS), and a number of statistical means through descriptive statistics, arithmetic means, standard deviations, and percentages. The study found that Islamic banks are applying international standards of internal audit in general. Qualities standards were the most applied, and then implementation standards in a high degree, while the performance standards do not apply in these banks, also there are some difficulties that limit the application, but moderately. The study recommends increasing the work on applying internal auditing standards on Islamic banks operating in Jordan, in particular standards of performance which brings together the efficiency and effectiveness of internal audit and contributes to improved risk management and creates additional value for those banks.

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