Recently, Internal control received a considerable attention from internal auditors and observers on all activities and disciplines in enterprises and companies. We also see growing interest by many regulatory bodies and professional organizations, especially with regard and business risks that need to review and develop internal control , and all business systems . And because of the critical importance of the internal control systems in enterprises and companies, we needed to examine and assess the expected successive development from the newest highly complex and development of technological systems such as ERP systems. And all effects that have emerged, and the extent of their impact on the regulative systems in enterprises and companies. This paper aims to try to shed light on evaluating of internal control systems in the ERP environment.

Key Words : Internal Control Systems , Enterprise Resource Planning (ERP) systems .