The paper proposes investigating the relationship between the organizational culture and internal control. The approach is a qualitative, constructive one. There is asserted and argued the thesis according to which between the two elements there is a one-to-one relationship, going on up to an extended overlapping between the organizational culture and the internal control environment. Though, our work emphasizes also the potential differences and distortions which may appear within the organizational activity between these important elements. The identification of several factors which may enhance the synergy between the organizational culture and internal control, respectively the description of possible entities, processes and organizational relationships through which there could be made corrections and reciprocal adjustments between the two elements are the main results of the present research, with theoretical importance for the scientific and practical research for the organizational management and audit.