Principles and Methods of Internal Audit in Commercial Banks

For the effective functioning and preservation of the competitiveness of commercial banks in the modern economy, it is necessary to conduct thorough monitoring and control of their activities. This process, known as an audit, allows for the assessment of the bank's condition and the identification of potential problems. In this regard, this article is devoted to the study of the main aspects of organizing internal audit in commercial banks and discusses its significance. At the end of the study, the author presents his conclusions and proposals on ways to improve the organization of internal audit in commercial banks.