摘要：The paper aims to analyze the importance and impact of the management of internal control/ managerial in Romanian public institutions,as well as the consequences arising as a result of not implementing it. It also analyzed the legal framework governing the internal control/managerial and the main conclusions issued by the Romanian Court of Accounts on the status of its implementation in Romanian public institutions. At the same time,it is stressed the role of management carried out by heads of public institutions in terms of combating the negative effects that have a direct impact on their activity.
