This research paper examines the effectiveness of internal audit in mitigating cybersecurity risks in Syrian banks. To achieve the study's objectives, a descriptive and analytical approach was used to analyze the direct impact of internal audit efficiency and effectiveness on cybersecurity standards. To test the research hypotheses, a linear equation analysis was conducted using SPSS to conduct statistical analysis and validate the results. In addition, a questionnaire was distributed to collect relevant data and provide additional insights for the study. A structured questionnaire was developed with a five-point Likert scale. Of the 100 questionnaires distributed, 86 were completed and returned for analysis. The research identified several key findings, the most important of which was the positive impact the efficiency and effectiveness of internal audits have a high effect of) 0.75(significant at) sig .000) on the mitigating cybersecurity risks of Syrian commercial banks. Recommend study to Enhance training and professional development, develop information security governance policies, Implement data analytics techniques.

Keywords: Internal audit, Cybersecurity, Effectiveness, Information security risks.