This current study drives at exposing duties and responsibilities of accountants' controller in terms of common known auditing standards; exposing as well the significance of internal control system report and the difficulties the management may encounter to fulfill a report. It also explains the impact of internal auditor's report on efficacy of the environmental internal control structure. The researcher administers a field study using investigation of respondents' views of a sample of internal/external auditors to check out impact of audit external predication on effectiveness of the structure of environmental internal control. Results indicate the necessity for functional integration between internal and external auditor to improve the internal control system and checking out efficancy of designing and operating the institution' control system due to standards and if it is appropriate for external auditor to fulfill his tasks.