To try to modernize financial management both in the public and private sector in Romania was recently introduced internal audit principle. In other words Romania began to implement European requirements by switching from external supervision and inspections based on complaints, an internal control decreased the risk management objectives affecting the institution.

Thus defined two notions namely public property and public fund.

I this paper I present the importance of internal audit in Romania. Romania audit is extremely important because it can help institutions to streamline their process and performance. Experience auditors is important in achieving the desired results.

KEYWORDS: European Union, internal audit, romania