The study investigates the organization of internal audits in commercial banks and explores its significance in enhancing financial integrity and institutional efficiency. The article undertakes an in-depth exploration of the literature on internal auditing, including its historical background, theoretical principles, and practical applications. The article further analyzes existing structures, methodologies, and frameworks that govern the organization of internal audits in commercial banks worldwide. Based on the analysis, this article concludes with recommendations for implementing effective internal auditing systems in Uzbekistans commercial banking sector, emphasizing the potential for driving improvements in banking supervision, governance, and risk management.