Abstract: This study aims to assess the ethical responsibility of auditor on the strategic planning and controls using SWOT analysis in Iraqi industrial companies. In addition it seeks to reveal the ethical responsibility of the auditor in auditing of the strategic planning processes and examining the strategic control procedures prepared by the economic unit. In order to achieve these objectives, a case study on the Iraqi engineering works companies was implemented. The SWOT analysis was used a tool to assess the strategic planning and controls in the sample company using the financial data for the years from 2011-2015. The findings reveal that it is necessary for auditors to be able to design the auditing procedure that effectively monitor the strategic plans and controls in order to identify the resulted deviations. The results also indicate that those plans should be examined by a neutral professional or professional in order to stay away from overstatement. The results of data analysis in the Iraqi engineering works company show that by considering the ethical conduct standards the auditors are required to develop an effective program and plans to oversight the strategic plans and control adopted by the economic unit. Moreover, the results also reveal that the sample company did not develop strategic plans sufficient to reduce the risk of external threats. The findings of this study suggest that, the auditors should present the strategic plans and control adopted in the economic unit because this enhances and contributes to the development of the sound plans. In order to avoid future changes and economic unity to develop appropriate strategic plans to reduce the threat of the external environment and the economic unity to adopt a system of information and a careful system to ensure that the strategic plans to build accurate information based on an integrated information system.