مجلة دراسات الإنسان و المجتمع

The study discusses the role of the internal auditor and his role in controlling the organization's funds and the effectiveness of his role and his ability to take the appropriate decisions at the appropriate time. The study presented three hypotheses to solve the problem presented in the institutions under study. The study aimed directly at determining the executive procedures, regulations and instructions in a way that ensures the flow of work And maintain the level of current performance and detect any deviations such as sudden change in the course of work on financial matters. In the methodology was based on the desk study through access to books and references and previous studies and reports prepared and dealing with the subject of research. On the practical side, data and information were collected through fieldwork through the questionnaire and direct interviews with the Director General of the Department of Administrative and Financial Affairs and the Head of the Finance Section, Head of the Administrative Affairs Section. The study was divided into two parts / a theoretical section that includes the definition of variables - and a field section that includes the questionnaire whose data were processed using statistical means. The study reached a number of results, the most important of which are: The use of specialized experts from outside the institution when preparing plans and policies. Work within the organization is not routine and no advance plan is drawn up. Non-observance of the academic qualification of employees, which affects the failure to provide work well and with the required efficiency. It is not confirmed that the policies and procedures established by the Administration are followed to accomplish all required work.