Objectives: This study aimed to identify the impact of internal control, represented by the independence of internal control, professional competence of internal auditors, and internal control activities, in the Iraqi ministries on the preparation and implementation of the general budget. Methods: The study methodology relied on the descriptive and analytical approach. The researcher used the questionnaire as the main tool for this study. The study population consists of employees of various Iraqi ministries. Results: The results showed a high degree of independence of internal control, indicating that internal control implementation policies are being executed to avoid conflict of interest situations. The internal control staff also has the authority to access all records and files without restrictions. Additionally, the results highlighted the significant role of professional competence of internal auditors in implementing the general budget. However, the internal control activities were only moderately effective in implementing the general budget. This suggests that most of the study sample indicated that internal control does not submit periodic reports to senior management and the board regarding management reports on the performance of its plan. Conclusion: The study recommended developing a code of professional conduct to help enhance the values of integrity and transparency among auditors of internal control units in Iraqi ministries. This is aimed at improving the effectiveness of internal control activities and ensuring better implementation of the general budget.