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No activation of the role of internal audit in the Middle Eastern countries , but in the last five years and know its vital role , especially in facilities investment funds , where companies have a positive role in addressing all the gaps. And its mirror needed for partners.But regrettably in some family businesses believe that the audit is the only financial audit , but a broader and more comprehensive review of this include all departments of companies .And increases its importance in companies when derives its validity from the Board of Directors and the strength of them .Now the internal audit to prove their feet and their presence in all the companies , to understand the role and knowledge of its importance