Abstract: The aim of this study is to outline the effect of the internal control system on the work performance of internal auditor independence and the impact on the effectiveness of the private universities. Through the determination of the nature of the relationship between the internal auditor performance and the effectiveness of the internal control system (such as: information and communication and monitoring procedures), the study is useful of the management of Iraqi private universities. The study also aimed to evaluate the level at which these private universities are responsible to provide the internal control system an effective system. The gap, weakness and strengths are identified in order to guide the future efforts of the administrations of private universities to take some corrective action in the internal control system.