Takele Fufa (PhD)Edom Wubeshet2025-08-062025-08-062025-06-05https://etd.aau.edu.et/handle/123456789/6135This study was examined the role of internal auditing in achievement of organizational goals, in the case of the Commercial Bank of Ethiopia. This study focuses research questions related to the responsibilities of auditing, their contribution to risk management, corporate governance, and internal control processes, the effect of auditing independence on audit quality and organizational objectives, and the challenges faced in carrying out auditing their duties. The project research uses a descriptive research design, merging qualitative and quantitative approaches. The primary source of data collection was through questionnaires to employees of the Commercial Bank of Ethiopia, and from secondary sources such as current documents and reports. The sample size consists of 70 employees, determined using Israel’s formula. Both open-ended and close-ended questions, is questionnaires from primary data collection method. STATA was used to analyze the collected data, using descriptive analysis techniques. Internal auditing helps to identify the actual and potential risk, helps to fill the process of decision making and policy development etc. Respondent express their response from neutral to strongly agreed for role of internal auditing if there is internal auditing independence, overall internal control process, overall corporate governance and risk management process. This implies internal auditing have higher role for achievement of organizational objective of commercial bank of Ethiopia if there is internal auditing independence, overall internal control process, overall corporate governance and risk management process. Internal auditing is expected to find creative ways to cope up with dynamic environment that will add value to the organization. This is achieved mainly when there is internal auditing independence, overall internal control process, overall corporate governance, and Risk management process. Internal auditing have better role for achievement of organizational objective if there is internal auditing independence, overall internal control process, overall corporate governance and risk management process. Internal auditing independence has better value for achievement of organizational objectives in the case of the Commercial Bank of Ethiopia. Auditing in dependency helps to avoid misstatement, subjectivity of audit report, biased, conflict of interest, hide of important fact, deny of information and records etc. so commercial bank of Ethiopia should protect the in dependency of auditing to achieve organizational objective and improve their role. Commercial bank of Ethiopia should also improve internal control process of internal auditing, overall corporate governance and risk management process of internal auditing.enThesis