In a knowledge-based economy, the investment in human capital gains new valences. In order to measure the managerial performance of the Romanian educational system, the attributes of internal audit and its functions are increasingly appealed. We consider that the internal audit is particularly complex and topical, both in order to increase the performance of educational management, but also to detect and correct imbalances in the shortest time. For this reason, the authors attempted to conduct a study focused mainly on a documentary research addressing the issue of internal audit during the spiral of history and its international influence on the national context. This paper has as its starting point the reference materials from the literature, trying to combine the qualitative and quantitative research methods. We consider that the role of public internal audit is to harmonize, evaluate and increase the effectiveness of the authorizing officers’ management system.