The role of internal auditing in the review of effectiveness of the internal control system is to find out
whether the internal control system is functioning well as it is intended to do. The internal control system is
called to be effective, if the administrative management direct the system in such a way which provides
reasonable assurance that the organization’s goals and objectives will be achieved. Because the basic aim of
internal control system of an organization is to provide management with reasonable assurance that the financial
information of the organization is reliable and accurate; the organization compile with the stated policies,