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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 descriptivedoi:10.5539/ijef.v4n2p232 fatcat:ifavmojelrd7zpk3q353h2ygsq