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The purpose of the work is to investigate, theoretically and empirically, the effectiveness of the internal control of the auditing departments of A.A.D.E. Specifically, the General Directorate of Financial Services, and the General Directorate of Customs & Excise Taxes were audited. From a theoretical point of view, a review of the relevant literature was carried out where, in summary, the methodology, results and conclusions of 20 papers-studies are offered, through which an attempt will be made to understand their concerns. In the second part and after the end of the review, the questions and hypotheses that will be answered in this Thesis are detailed. Regarding the empirical part of the work, the research methodology followed was the sending of questionnaires through Google forms after contacting the respective addresses. It should be emphasized that before sending the questionnaire, a small pilot study was done in order to improve it. A total of 100 people from both selected addresses participated in the survey conducted. The questionnaire was answered by all individuals and the results are listed in detail for each of the two addresses, and aggregated for both addresses, as well as for each type of questionnaire. Then the results of the research are presented with tables and diagrams, commenting in detail and answering the questions and assumptions that were raised. Finally, the conclusions of the research show a positive correlation between the employees of the departments and the necessity of internal control in all the fields covered by the questionnaire.