Birhanu Yirga2025-06-252025-08https://rps.wku.edu.et/handle/123456789/46364This study was conducted to assess the internal audit practice in commercial bank of Ethiopia Gubre branch. Internal auditing helps an organization accomplish its objectives by bringing a systematic and disciplined approach to evaluate and improve the effectiveness of risk management, control and governance process. The study aimed to examine the factors influencing internal auditing, as well as the strengths and weaknesses of current internal audit practice at the Gubre branch. Relevant data were collected from both primary and secondary sources, using a judgmental sampling method under non-probability sampling to identify the target group for the study. A descriptive research approach was employed. Primary data were collected through questionnaires and interview, while secondary data were gathered from journals, written documents, and reports. The analysis of the collected data led to meaningful conclusions and practical recommendations aimed at enhancing the internal auditing practices at the branch.enThesis