المقومات الاساسية للرقابة الداخلية واثرها على فاعلية اجهزة الرقابة والتدقيق الداخلي - دراسة تطبيقية في عينة من الجامعات الحكومية

Internal audit and control departments are one of important base to insure that financial performance in any governmental unit was accurate and equal, also other business entity. Governmental universities ware developed and expanded in last years, and the ministry of higher education in Iraq are steering to managerial decentralization and supporting financial independence to universities. Universities have variety of economic, facilities and human resources, which was utilized in their activities.The efficiency and effectiveness of financial performance should be developing to protect general treasury against fraud, waste, stealing, and bad deport, Once the internal control was developed, enhanced, effective increased, and vitals carried, internal control are one of major assurance to achieve this aims.This study spot light on identifying scope of internal control vitals and how internal audit department is working in sample of Iraqi governmental universities, to recognize strong and weakness points in structure of internal control system, though to enhance strong, avoid weakness .thus I sagest some of procedure to increase effectiveness of internal control system and internal audit department.