Objectives of the research:  the research aims to propose an internal audit unit, Faculty of physical education for girls, Alexandria University, through the identification of the following: 1. the vision and mission of the proposed internal audit unit. 2. the objectives of the proposed internal audit unit.  3-organizational structure of the proposed internal audit unit, 4. the job descriptions of the proposed internal audit unit, 5. the methodology of the proposed internal audit unit. Research questions: 1. What is the vision and mission of the proposed internal audit unit? 2. What are the objectives of the proposed internal audit unit? 3. What is the organizational structure of the proposed internal audit unit? 4. What is the job description for the proposed internal audit unit? 5. What is the methodology of the proposed internal audit unit?