This research intends to explore and investigate how artificial intelligence influences the quality of internal audits in Jordanian commercial banks. The descriptive analytical method was used in order to achieve the objectives of the study and answer its questions. The target research community in this research consists of Jordanian commercial banks, as Jordanian commercial banks. To achieve the goal of this study, an electronic questionnaire was sent to all industrial companies through the website and social media sites, and the researcher was able to collect (186) questionnaires that were approved to be filled out by employees of Jordanian commercial banks. The results of the main hypothesis suggests that AI significantly influences the quality of internal audits at a significance level of α ≤ 0.05. Thus, to maximize the benefits of AI in internal auditing, it is better prepared by Jordanian commercial banks with extensive training programs intending to bring a transformative effect on their audit teams to have suitable skill development to use AI tools while keeping an atmosphere of continuous learning and adaptation alive.