The objective of the study is to illustrate how the implementation of Accounting Information Systems (AIS), encompassing material resources, human resources, and systems and regulations, influences the enhancement of internal auditing quality. A descriptive analytical method was utilized, and a questionnaire tailored for this study was created and distributed. Out of 150 electronic questionnaires sent out, 140 were successfully retrieved. The findings revealed several key outcomes, with the most notable being the identified impact of AIS in its dimensions—material resources, human resources, systems, and regulations—on the improvement of internal auditing quality. The study suggested that the management of the banks should prioritize the establishment of a sophisticated technological infrastructure to foster the development of innovative accounting systems, ultimately aiming to achieve optimal efficiency and quality in the internal auditing process.