Abstract. This article describes the creation of an internal audit plan and program in commercial banks and its improvement based on international standards. In particular, taking into account that the internal audit system has been implemented in commercial banks in different ways, it is important to prepare optimal plans and programs for commercial banks based on interpretive research and requires deep research. Issues such as planning of internal audit activities, planning of audits of branches and Head Office activities, development of working programs during audits, and adaptation of plans and programs to international standards are covered.