The main objective of this research is to empirically investigate the relationship between ICGCs and EAQ in Libyan Islamic banks. This study also analyzes how ICGCs influence EAQ in Libyan Islamic banks. It also analyzes the moderating role of IWEs in Libyan Islamic banks. The Libyan governance guideline for banking (LGGB) emphasized the importance of the three ICGMs for the EAQ: board of directors, audit committee, and internal audit. This research adopts cross-sectional quantitative deductive approach with explanatory research design.