The regulatory authorities have increased their interest in the internal control of the establishments to verify their compliance with the relevant regulations and laws. This interest has increased over time, as evidenced by several laws and standards. In the United States and the United Kingdom, for example, the internal auditor is responsible for evaluating internal controls for audit planning and designing audit programs that enable him to reduce audit risk and sound professional opinion. Laws requiring institutions to have effective internal control systems. Which has changed the traditional view of internal control and its evolution into the modern concept of international standards.