Nowadays, the financial and economic realities from Romania and further, have revealed the fact that, besides the obligation of spending public money according to the legal provisions, these need to be used in efficiency and effectiveness economic conditions. In this context, by the specialty institutions from our country a wide implementation process which has the most modern practices of audit performances used internationally was initiated; process which supports the need of the Romanian society to use the public internal financial resources optimally and with efficiency and effectiveness economic conditions; resources of other organisms or international bodies, including the non-reimbursable financial assistance funds from the European Union.