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Commercial banks improve their competitive positions not only through efficient financial operations, but also through implemented social programs, as they seek to demonstrate to the public the performance of their public obligations. In this regard, the scope of functions of the bank’s internal audit expands, as there is a need to monitor and evaluate not only the financial, but also the social activity results of the organization aimed at sustainable development. The article makes suggestions for the expansion of internal audit functions aimed at improving CSR accountability.