Internal audit, function of the public sector entity, has as mission the objective insurance and counseling, designed to improve the public entity ‘s systems and activities, as well as the support to achieve its objectives by a systematic approach and method evaluating and improving the effectiveness of the managerial system based on risk, control and process management. Thus, the internal audit is the integrant apanage of an efficient management. By this constructive study we present the evolution of the concept of internal audit at national and international level and bring in arguments for the necesity of internal audit emergence. This emphasizes the growing role of internal audit; if, at the beginning, it was considered a simple administrative procedure of document checking, record of goods and report of events transfered to different managers, at present, the internal audit is a creator of plus value. The demarcation of the domain is aggravated by the conceptual evasiveness existing into the special litarature regarding the name of the research domain. The domain area varies according to the official title used. In order to eliminate confusions and wrong interpretations of the concept of internal audit, this study marks its boundaries analyzing it in comparison with other instruments that contribute to the ensurance of stability of the public sector entities.

Internal audit, function of the public sector entity, has as mission the objective insurance and counseling, designed to improve the public entity ‘s systems and activities, as well as the support to achieve its objectives by a systematic approach and method evaluating and improving the effectiveness of the managerial system based on risk, control and process management. Thus, the internal audit is the integrant apanage of an efficient management. By this constructive study we present the evolution of the concept of internal audit at national and international level and bring in arguments for the necesity of internal audit emergence. This emphasizes the growing role of internal audit; if, at the beginning, it was considered a simple administrative procedure of document checking, record of goods and report of events transfered to different managers, at present, the internal audit is a creator of plus value. The demarcation of the domain is aggravated by the conceptual evasiveness existing into the special litarature regarding the name of the research domain. The domain area varies according to the official title used. In order to eliminate confusions and wrong interpretations of the concept of internal audit, this study marks its boundaries analyzing it in comparison with other instruments that contribute to the ensurance of stability of the public sector entities.