<strong>ملخص الدراسة:</strong>

The objective of this study is to investigate the commitment of the government hospitals to internal auditing standards that were issued by the internal Auditing standard Board (IASB) in an attempt to explore the efficiency of the internal audit units in these hospitals.In order to achieve the objective of this study the researchers depend on two methods, the first one is a case study and the second is a qustionnaire list. Descriptive statistical techniques such as t-test, standard deviation and means were applied.The finding of the study show that there is a weakness of effectiveness resulting from weakness of commitment to standards that achieve high efficiency, and there is significant effect of personal factors of the sample on the effectiveness more than audit unit factors.The study recommended that to raise comperehension / unders tandiny level, by establishing specialized symposium, supporting, auditing knowledge, and experience to extend the duties of internal auditing.Evaluation performance of the internal Auditing Units Under the Public Internal Auditing Standards a study on a sample of Government hospital’s in Basrah cit