The research aims to a statement of specificity of the Controller of (academic achievement, specialty, job title, length of service, Gender) and its impact on performance, Through a proposed appraisal form includes three main axes and each axis including several specialized elements in the supervisory work in form (check list). as is the importance of research to enable officials of oversight bodies financial identify and diagnose performance Controller through what has this observer of the process of scientific properties when performing supervisory work. Be summarized problem of the research that the lack of regulatory institution with the Controller interesting in terms of the necessary characteristics and requirements and invested properly leads to weakness and low level of regulatory performance of performance Controller financial control bodies. The premise is of the search the Comptroller specificity through its own characteristics imposed by the reality of supervisory work have an important impact on performance. The research used descriptive and analytical approach by gathering facts and information to the subject of research, analysis and interpretation in an objective manner in line with the actual data to reach an acceptable process results. The research sample included regulatory levels (Assistant President body, Financial Controller oldest, Financial Controller, Assistant Financial Controller, legal, Assistant legal). of (161) members of financial control bodies staff of the research community. The analysis of the practical application of the results and come up with a set of the most important conclusions that the characteristics of the observers have an impact important role on the performance, as results showed distinguish categories of observers within the academic achievement of Higher Studies on the rest of the collections of study as well as the accounting specialization, which won the largest number and proportion of observers research sample and characterize the performance of the majority of them from the rest of the other disciplines as the job title and the impact of an important role on the performance and length of service as well as by what you add the length of time from the experience of a very important process.
