Purpose: This research aims to identify the extent of application of internal auditing standards recognized in Iraqi commercial banks. Theoretical framework: the Iraqi commercial banks apply standards of Attribute for internal auditing issued by professional organizations, and that they apply the performance standards that must be taken into account when carrying out internal auditing work. Design/methodology/approach: In order to achieve these goals, an exploratory study was conducted according to which (48) questionnaires were distributed, of which (36) questionnaires were returned, and the researchers approved the questionnaire analysis on the SPSS statistical program. Findings: the result of the research is that Iraqi commercial banks apply internal auditing standards issued by international professional organizations. Research, Practical & Social implications: The senior management contributes to addressing the remarks of the internal auditor and taking appropriate measures to implement the suggestions and recommendations he makes. Originality/value: This study measures the effects resulting from adoption the international internal auditing standards in the performance of banking activities after the transition to IFRS in iraqi banks.