According to the Council of Ministers' Decision number (235) on 20/8/1425 H to establish internal auditing units that aim at examining and evaluating the internal auditing systems, to review the financial, operational and performance issues and to assure that resources are effectively and adequately used. The unit also aims at enabling entities to achieve their mission and goals by constantly ensuring that they are working according to the organization's established plan. Therefore, Imam Abdulrahman bin Faisal University, represented by the President of the University appointed to establish a unit that is concerned with internal auditing in the University.