Governance and internal auditing are topics that receive attention in academic circles. Therefore, the aim of the research was to uncover the reasons that led to the spread of the concept of governance, to determine the current role played by internal audit departments in universities, and to identify the impact of supporting internal auditing in improving governance in Iraqi universities. 
The application of governance is not limited to one field over another, and the higher education sector represents one of the most prominent areas that need to adopt reform policies to face various challenges and difficulties, especially in light of the increasing demand for higher education. 
Main recommendations: Work on establishing the legal and regulatory framework that provides suitable conditions for implementing governance in universities, and shift the focus within the university institution from procedural steps in managing the process to practical steps and comparing results with objectives.