The internal audit represents an annual and multi-annual planned activity of the audited company that takes place through specific actions and activities based on risk analysis. According to national regulations, the internal audit activity is mandatory or optional, performed only by financial auditors. The internal audit is carried out gradually in four stages: 1. preparation of the internal audit activity, 2. intervention of the auditor on site, 3. reporting of the results, 4. follow-up of the auditor's recommendations. Approaching the internal audit in an objective, methodical and systematic manner, based on the concrete conditions aimed at human capital resources, material and financial resources and company culture ensures the added value contribution of the internal audit that is associated with insurance, consulting or advice in the areas of governance, risk management and control of the audited company.