In the context of continuous transformations and market challenges, the role of internal audit has grown perpetually, currently becoming one of the strategic pillars within entities. As an independent and objective activity, internal audit provides the entity with assurance of control over operations and their improvement, at the same time, it helps the entity in achieving its objectives, systematically evaluating the processes of risk management, control and governance of the entity. Therefore, by providing truthful and objective information, the internal audit ensures the competitiveness of the entities, it always brings proposals to strengthen their effectiveness. Emerging from the research theme, the internal audit activity starts with its planning. This research aims to research the concept of "internal audit" and explore the aspects related to the general planning of the internal audit activity, using as a methodological foundation the provisions of the normative framework in force and the specialized literature in the audit field. Therefore, it is particularly important to understand the way in which the internal audit activity is currently carried out, as well as the perceived directions of its evolution, the successful implementation of the planning of the internal audit activity determining the success of the internal audit mission.