Author(s): Ali Mahmoud Alrabei
This study aims to explore the influence of (AISs) on enhancing the efficiency of Internal Control (IC) at Jordanian Commercial Banks (JCBs). The researcher has designed a 35-item survey distributed to 156 respondents working at JCBs, and only 144 surveys were returned, which yielded a 92% response rate. The results show a significant positive effect between AISs (relevance, reliability, timeliness, understand ability, completeness, and verifiability) with IC. The study recommended that the (JCBs) pay more attention to (AIS) when performing an IC.