Abstract
The research actions targeted department oversight and internal audit in the presidency University and colleges in the auditing units to stand on some regulatory problems and propose appropriate solutions and the researcher used the descriptive approach in the theoretical side statistical analysis ,the scientific side and developed to offer a questionnaire court consisted of five main findings and conclusions to a group of the most important increase Interest in systems of internal control and auditing system of turning to destruction test and achieve a number of the most important goals of efficiency-based activities and the development of Auditing standards and enabled the inter find out recommendations and proposals which increase the activating the role of internal control in the universities and the development of audit procedures and commitment to the directives of Supreme Audit and the reduction of fraud , Forgery, financial , administrative corruption and increase the number of auditors in the colleges
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