Because the work of the internal audit function affects the nature, timing and extent of the work of the external audit annual terms affect the actions carried out by the external auditor for his understanding of the system of internal controls and procedures for risk assessment, and procedures for the collection of evidence, was to be the existence of rules relating to the function of internal audit and to activate and increase their quality. The main objective of the research to identify the role of corporate governance in the activation of the internal audit quality and the impact on external audit fees. And derives Find important that the internal audit function is disabled in Egypt, especially, and that there are no standards of internal audit requires internal auditors to work out, and that, although interesting studies and previous research the subject of the relationship between the external auditor and the internal auditor However, these studies did not clarify the role of corporate governance companies in the activation of the internal audit function in the direction that could benefit from the external auditor in its role to give confidence to the financial statements and reports under review and the impact on fees.