This article provides a comprehensive exploration of the organization and implementation of internal audits within commercial banks, with a specific focus on the practices in Uzbekistan. It delves into the theoretical foundations, practical applications, and the significant impact of internal audits on the operations of commercial banks. Through an in-depth analysis, the article sheds light on the various components of internal audits, including the audit committee, internal audit department, audit plan, and audit procedures. It also highlights the challenges faced by internal auditors and proposes practical solutions to enhance the effectiveness of internal audits. The article concludes with tailored recommendations for the Uzbekistani banking sector, aiming to strengthen the internal audit function and contribute to the overall stability and integrity of commercial banks.