The evolution of the economical environment, where the companies works, determines the companies to search all the time solutions for improving the control over the activities developed. A solution is adopting the internal audit function, which offer the answers to the questions which, usual, the managers of the company make them himself referring to the way they and their collaborators could have a better and efficient control as they could have over the activities they have. The necessity of the internal audit function begins to be more important in the context of the Romanian economical environment which is more and more competitive and dynamic. In this article I’ll try to get a vision more realistic of the level at which is situated internal audit in Romania, and also I’ll try to find that spaces of this complex system, where we have to pass different difficulties paying attention for finding the necessary solutions to resolve them, participating in this way to the progress of the researched theme.

internal audit, internal control, internal auditors