Abstract

The aim of this study is to identify the role of the internal auditors in achieving the social responsibility of the commercial banks operating in Jordan as a result of its affectivity on the sustainable development of the society. The descriptive statistics were used to describe and respond to the two study samples, the ANOVA test and the T-test were used as well at the significance level (0.05) to examine the hypothesis of the study. This study found out that the internal auditors are doing well in verifying the integrity of commercial practices in Jordan regarding the human rights and business behavior on one hand, and don’t leave a finger with regard to the safety of environmental and social practices on the other hand. One of the important study recommendations is the necessity of urging the internal auditors to play a pivotal role in monitoring commercial banks related to environment and social relationships by holding training courses and programs in addition to conducting further studies on social responsibility and sustainable development.

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