The transformation of the control system, at the normative level, was carried out by introducing the concept of internal public financial control (IPFC), which mainly includes international public financial control principles, accepted at international level, in accordance with the European principles and which must be transposed into control and audit systems throughout the national public system. Modern internal control being oriented towards transparency, clear responsibilities, methodology and standards harmonized with the acquis communautaire. According to the concept of IPFC, promoted by the European Union, the internal audit is a component part of the Internal Control. Therefore, our study will focus on analyzing the components of internal public fi nancial control, formulating conclusions and making proposals for improving the situation in the field.