Of a market economy in the Republic of Moldova led to division of labor between traditional and new forms of financial and economic con trol. This in turn required the highlight of the forms and types of control that contribute to accurate assessment of financial results and financial condition of companies, harmonization of the interests of consumers with effective use of capital and resources, creation of conditions aimed at achieving the economic benefits and its objectives. At present, the responsible entities is to transition from the traditional passive monitoring for ascertaining the ego active forms, in particular, to control and analytical support of information management, forecasting and justification of the institutional and economic decisions. In this regard, we consider it necessary to consider the economic substance, the main similarities and differences between these forms of financial control as: audit and internal audit.