The interest in internal control systems in government service and production units and government universities has increased, given the branching of services performed by these units and to ensure their commitment to the allocations approved in the budget. To achieve the internal control objectives in these units, control procedures must be carried out on these units in a way that does not conflict with the nature of their activities and the possibility of evaluating the efficiency of the activities. Therefore, the research aims to know the concept of the internal control system, its systems and types, the foundations of its management, its evaluation mechanisms, and the procedures followed in its application, and the statement of the role of internal control in raising the efficiency of public universities and developing their performance in light of the application of modern COSO components.