The purpose of this study, or rather the overall study of the role of internal audit in credit institutions, is to understand the importance and relationship between employees and internal auditors in the overall audit process. The survey was supported by a questionnaire sent to OTP Bank, which was eventually forwarded by the administration to the relevant persons at the bank. Based on the results obtained, it can be concluded that the sample is small. According to the research, it can be concluded that there is still insufficient communication between employees and internal audit as a whole. But despite the shortcomings, the survey found that respondents felt that internal audits made the largest contribution to establishing compliance with the organization's policies and procedures in the past year. In addition, the research showed that a positive, moderate and statistically significant correlation can be found between the perception of focus and work intensity of the internal audit function with the overall contribution of the internal audit function in the bank over the past year. A high level of internal audit contribution was determined by evaluating internal control procedures and identified deficiencies, internal audit contribution to establishing compliance with the organization's policies and procedures, internal audit contribution to the risk assessment of the organization, thereby establishing a high level of internal audit contribution to the bank over the past year.