<p>This study examines the relationship between fuzzy logic and the audit process with the mediation role of preliminary planning, internal control system and the audit report. A total of 150 auditors and financial professionals from various commercial banks in Northern Iraq are selected on the ground of random sampling technique. The study evaluated the collected data using mediation techniques in order to explain the relationships between the variables. The findings show that using fuzzy logic has a statistically significant impact on audit procedures, notably correlation analysis, preliminary planning, internal control system evaluation, and audit report preparation. Furthermore, the study shows that preliminary planning and the internal control system both play a role in mediating the relationship between fuzzy logic utilization and audit procedures. Based on these findings, the study recommends that commercial banks in Northern Iraq incorporate fuzzy logic into their auditing processes. The benefits of fuzzy logic deployment will be maximized by emphasizing auditor training and skill development, standardizing techniques, and regular evaluation. Moreover, this study provided the significant implications for the legislators, investors and the policy makers to make the transparent audit process.</p>