This paper aims to examine the role of internal audit in the governance of government agencies, the results showed: Results Applying internal auditing standards leads to achieving internal control and helps Achieving governance objectives. The Role Internal audit in risk management, good interaction of internal audit with the audit committee, There is a significant impact of the Code of Ethics for Internal Auditing on the governance of government agencies, and the development of internal auditing standards contributes mainly to improving governance in government agencies to achieve many goals. and recommendations: and the Recommendations:  Giving the Audit Committee the utmost importance in activating the governance of government agencies, with a focus on the criteria for selecting committee members and the controls for its work., Design And implement the internal audit function properly, To improve And support the effectiveness of governance of government agencies., Strengthening the governance of government agencies from the point of view of internal auditors, the most important of which is: Work to give greater importance to communicating information related to risks and the effectiveness of oversight to the appropriate administrative levels in government agencies.

Keywords: role of internal audit - government agencies.