Abstract

The control of public expenditure in government contracts is of the utmost importance in determining the prominent position that has stabilized the view to control the implementation of public expenditure. Therefore it is necessitated to provide what this required control needs sush as material and human supplies and other information systems, we concluded that the balance between the rights of the observer and the size of his duties avoid legal responsibility, and provides him with neutrality and independence. Thus, the expansion of the state and the associated formations was necessary to highlight the attention to administrative rules and standards .As sush, the importance of internal control in terms of not confined to a person or a group of people by completing all stages of control. It is concluded that the formation of management system in accordance with a regular structure is necessary to take account of the desired specialization at each stage. Finally, most censorship mechanisms worldwide have adopted the efficiency and performance control which required the attention of economic and technical rules and standards as well as accounting and financial ones .