The accounting and auditing professional bodies and associations contributed to develop of the role of the auditing in protecting the project's assets from loss, theft, in addition to providing services to the management through the examination and evaluation of various aspects of the project's activity (production, marketing, finance, .... etc), and to assist in achieving economic savings and avoiding lost and wasteful use of resources, and among the manifestations of this development what have been issued by these bodies and associations of the views and recommendations to expand the scope of work of the internal auditor to go beyond accounting and financial controls, to cover all aspects of activity within the project, as well as the necessity for the external auditor to exodus the traditional work scope which is represented in showing a neutral technical opnion about the sincerity of the representation of financial statements as a result of the business and financial position, to a new domain which the provision of services to the management, and as a result, the recent trend, the number of external auditing offices in the United States form a special section of administrative services. In fact, these attempts were not enough to solve the management problems by standing on the problems which encounter the implementation, and analysis of results of the implementation of plans and policies in place an0d then emerged the need to create a new, independent tool that works on serving the administration, and rationalizing its decisions, it is also used as a means of measuring the efficiency and effectiveness of administrative job in all fields, and this tool is the managerial auditing