The importance of the research appears by highlighting the important role of the internal audit departments in activating the principles of governance according to new foundations and concepts, which leads to reducing the risks to which the local administration is exposed, especially since recent experiences in the world have shown that weak governance in the local administration system leads to the destruction of national economies seriously, and accordingly, activating the principles of governance, and starting to apply its rules in the administrative apparatus, works to develop the performance of local administration, which is reflected positively, and the research mainly aimed to study the role of governance and internal audit in activating the role of oversight over administrative institutions to reduce corruption, by By achieving the following research goals:

(1) identifying the concept of governance and the reasons for adopting local governance, (2) identifying the development of the concept of internal audit in activating governance, (3) identifying the national anti-corruption strategy (2019-2022), (4) studying the role of governance and transparency in limiting From administrative corruption, (5) Studying indicators, measures and standards of governance,