Under such strict challenges which the activities of economic units have witnessed in addition to the development of financial fraud and falsification manners, serious responsibilities have been imposed on internal auditing including the maintenance of validity and fairness of the outcomes of such activities for the concerned parties swiftly and qualitatively subject to applied standards. This track requires the upgrading of such business to cope up with such development. Six Sigma methodology is deemed as one of the most important approaches used in the attainment of quality and performance control. Therefore, researchers have taken care of such subject which aims to identify the extent to which the compliance with Six Sigma standards would affect the control and quality of internal auditing performance. To maintain such objective, the analytical descriptive methodology was then applied in the General Company for Ports of Iraq where 41 questionnaire forms were distributed to collect the related information.