Abstract
The research deals with the concept of internal auditing. and explain the role of internal auditing and its effectiveness in commercial banks. It explains too, that the success of auditing in commercial bank fulfilled through identifying the weakness, treating variances, and developing internal controlling system. The research aims to explain internal auditing in its new tasks, as well as to its role in assessing performance, as it is the closest to the commercial bank. The research concluded of agroup conclusions, the most important of them is the comprehensiveness of the internal auditing for all sides of banking and its role in improving the banking performance. The research recommend a set of suggestions, the most important of them is persuing the achievement of what come in internal reports to get use of modern methods, which are adopted internationally in internal auditing, and used in this research.
