The aim of the study is to find the relationship between accounting factors (internal and external audit) and the 23 Jordanian banks (15 Jordanian banks & 8 foreign banks work in Jordan) commitment to detect and combating the money laundering in Jordan. The study has designed a questionnaire for collecting data. The total population was 115 questionnaires. To analyse data, the study used SPSS program. The result of the study showed that there is a direct and positive reflecting relationship between internal and external audit to detect and combating the money laundering in Jordanian banks. The main recommendations for this study is that bankers and policy makers should take all of the accounting factors (internal and external audit) into account to help them in detecting and combating of money laundering in Jordan; in the meantime the independent variables (internal and external audit) are necessitate and operative contribution towards current combating of money laundering, and conducting specific courses for users to detect the nature and importance of the independent variables essential for creation high-quality.