This Study aimed to " Evaluation and development of the control role of the state Audit and administrative control bureau control on the performance of the Palestinian Universities". The Palestinian universities recognized by the ministry of higher education and supervised by the Palestinian Financial and Administrative Supervision Department, were chosen to achieve the objective of the study. The study managed to compare the laws of the department by International laws of supervision more accurately Mexico declaration(200 ) and Vienna convention(200 ). A questionnaire distributed to financial and administrative affaires and internal supervision departments workers in universities who are in constant touch with inspectors from supervision department. 77 questioners were distributed and 63 were retrieved which is 82%. SPSS program was used to analyze the data and test the hypothesis. The study found a set of results. The most important point is the violation of some articles of the international laws and standards by the department of financial and administrative supervision. In particular Mexico declaration which affects the performance of the department negatively in supervising the other departments under it's control including universities. This leads to many weak points such as not giving the department the financial and administrative independence and attention and less attention to some roles that should be done according to the law of supervision department. The study attributed this to the lack of capability of the staff. The study concluded to a number of recommendations. Firstly low of financial and administrative department need to be modified in order to fit with the international standards of higher supervision departments concentrating on the financial administrative independency. Establish a salary scale for the department in which the department gives the benefits and motivations to acquire the competencies. In addition to activate it's role in some aspects the study spotted some weakness such as detecting non-staff violation aims to harm the duties of the job, by sticking to the predefined roles by the law of the supervision department and train high qualified staff.