This article explores the organization of audit in commercial banks based on International Standards on Auditing (ISA), using the case of Ipak Yuli Bank. It highlights the importance of ISA in ensuring transparency, improving financial oversight, and aligning banking practices with global standards. Internal and external audit processes are analyzed in detail, challenges in implementation are discussed, and practical recommendations for further improvement are provided.

international standards, audit, ISA, financial control, internal audit, external audit, risk management, commercial banks, Uzbekistan.

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