The research aimed to identify artificial intelligence using deep learning and machine learning to reduce “the expectations gap in internal auditing in Jordanian public shareholding industrial companies”, and to shed light on the concept of the expectations gap in internal auditing and the implications of using deep learning and machine learning to reduce this gap, and to achieve the research objectives. “The descriptive analytical approach was used”, as the research community included all Jordanian public shareholding industrial companies listed on the “Amman Stock Exchange”, which numbered (52) companies by the end of 2023, and (47) companies were selected, and the analysis unit consisted of employees of the Information Technology, the Finance Department, and the Finance Department. Internal audit, a questionnaire was developed and distributed, and (SPSS) software was used “to analyze the data, and the results showed that there is an impact of artificial intelligence” using (deep learning, machine learning) in reducing the expectations gap in internal auditing in Jordanian public shareholding industrial companies, as it was shown The effect of (machine learning) came in first place in reducing the expectations gap in internal auditing, and the effect of (deep learning) in reducing the expectations gap in internal audit came in second and last place. The research recommended the necessity of applying deep learning in Jordanian industrial companies, because it has benefits in reducing the expectations gap in internal auditing.