Internal control must be integrated in the management system of any public entities’structural components, taking into account that by its implementation, the manager of the entity aims at: assuring that the structure is efficiently and effectively functioning, the reliability of the internal and external data, and the binding of internal procedures and legislation.  Starting with the above-mentioned objectives of internal managerial control system, there are three major benefices for a public entity: predictability, informational flow and control. Moreover, the fundamental prerequisite for implementing internal control in the public institutions is to develop a system that ensures the fulfillment of organizational mandate and its objectives. Although there are some differences between internal managerial control system and other quality management systems, a public entity can apply both systems, by developing an integrated quality management system.