The internal observing system is considered a cornerstone for the high management in all the systems. It aims at defending the things for waste and increasing efficient and application the rules and regulations and constrictions. To easier for the high management activity in the internal observing system which in presented and practiced and to what extent can depend on it. Thus it goes to evaluate the internal observing system periodically to check the weak points in that system so as the find out the mistake, in the construction of the system or mistake, by indication of the workers. The importance of this study is represented in the need of increasing the coactivity in the internal observing system so as to be in touch with the new trends and development. For this poisons', the searcher, goes on evaluating the internal observing system that used in the general state of taxes. The searcher used the questionnaire, individual interviews, and analyzing data. The study found out the efficiency of the internal observing
system in the quintal state of taxes. And that dosing reject some of the weak point, in the application system by the workers and these weak points were mentioned in the conclusions and recommendations of Study.
