Abstract
This study develops a model to examine the impact of internal audit effectiveness on the operational efficiency of commercial banks through the lens of the Balanced Scorecard (BSC). Bank performance is evaluated comprehensively across four dimensions: financial, customer, internal processes, and learning and growth. The study posits that internal audit effectiveness, reflected in professional competence, independence, management support, and operational infrastructure, exerts a positive influence on overall bank performance. By applying the BSC framework as a quantitative measurement system, the research seeks to provide empirical evidence of the practical value that effective internal auditing contributes to the sustainable development of commercial banks.
