The research aims to study the role of internal audit in the activation of governance in the Commercial Bank of Syria Latakia. To achieve the objectives of the research a questionnaire was designed and distributed to (43) managers of the bank Staff. The researcher used the descriptive method and analytical method using the tools necessary for the collection of evidence and data. After study and analysis was reached the following conclusions: 1- The application of an elaborate system of internal audit leads to the activation of governance in the Commercial Bank of Syria Latakia. 2- Making internal audit in accordance with professional standards of due diligence leads to the activation of governance in the Commercial Bank of Syria Latakia. 3- The independence of the internal audit departments leads to the activation of governance in the Commercial Bank of Syria Latakia. 4- The monitoring and evaluation systems and risk management procedures lead to the activation of governance in the Commercial Bank of Syria Latakia.