Abstract

The study aimed to Declaration the extend of the coordination and the cooperation between the auditors of the Federal Financial Supervisory Office and the internal auditors in Iraqi governmental universities., the researcher is preparing and making a questionnaire to collect data for the study community (the Office of Financial Supervision, internal auditors at government Universities. (45) questionnaire have been disrupted to the auditors of the Diwan, (38) were fit for statistical analysis and (50) questionnaire were disrupted internal auditors in government universities, and (40) have been retrieved and fit for the statistical analysis. The total of samples studied comes to (78) that have been selected Depending on the randomness method. The statistical analysis packs (SPSS ) has been used to analyze the data. The finding of study, that there is the coordination and the cooperation between the auditors of the Office of Financial Supervision and the internal auditors of governmental universities at high degree of importance and the study showed that cooperation and regular visits between the auditors of the Diwan and the internal auditors promotes shared responsibility and understanding for them , and They are regarding . a basis for coordination and cooperation between the two groups.The study recommended organizing the workshops between two groups to get benefit through the coordination and cooperation .The study recommended organizing the cooperation and regular visits by finding the appropriate way to organize it so that the visit of the auditor's office would be welcome for department to check it.