Impact of Audit Failures and Internal Control on Performance of Public Companies in Oman

The main objective of this research is to examine the relationship between audit failures’ and internal control over a company’s performance. The research uses method of a quantitative method via questionnaire 22 auditors usable data based on State Audit Institution in Oman. The hypotheses of the current research used its variables via using Smart-PLS statistical instruments. The findings indicated revealed that a positive and significant relationship between Internal control on Performance. As well as, the findings revealed that the audit failures have an insignificant influence on performance in public companies in Oman.