The research aims to identify the objectives and stages of the investment budget and know the regulatory bodies that supervise and monitor investment projects. Also, identify the shortcomings in the planning process for implementing investment projects. And activate the procedures of the various oversight agencies' procedures to carry out control and supervision operations to reduce the factors affecting the poor implementation of investment projects. The research problem is to activate the role of the various oversight agencies for the oversight and supervision of investment projects and to identify the reasons that led to the low implementation of investment projects. The most important of the conclusions is the inaccuracy in planning by the responsible authorities in preparing the speculative statements and the lack of a role for internal auditing in the referral of projects, which led to the issuance of multiple spare orders (orders of deletion and creation) for one project, and this, in turn, led to a delay in the completion of projects or an increase in their costs, and the lack of effective auditing procedures for the oversight agencies in charge of auditing the investment budget projects.