The Impact of Artificial Intelligence on Improving the Quality of Internal Auditing in Commercial Banks: The Moderating Role of Accounting Information Systems

ABSTRACT This study investigates the impact of Artificial Intelligence (AI) on enhancing the quality of internal auditing in commercial banks, with a particular focus on the moderating role of accounting information systems (AIS). By employing a descriptive and analytical approach, this research aims to examine the relationship between these variables and their influence on the effectiveness of internal auditing practices. Data was collected through a questionnaire administered to a random sample of administrative workers in Jordanian commercial banks. The statistical package for the social sciences (SPSS) was used to analyze the data collected. The findings of this study demonstrate a statistically significant impact of AI on improving the quality of internal auditing, with AIS acting as a moderating factor in this relationship.