Abstract:  Internal audit, especially in a public sector where public money is involved, is to be considered a pillar of management, a pillar of internal control. Internal audit is linked to internal/managerial control by laws and regulations. In this paper we are aiming identifying the reasoning of this close connections between internal audit and managerial system and presenting some aspects regarding the deployment of internal/managerial control system. The needs of economic entities are mainly common with the human needs, respectively are limitless, complementary, have the capacity to regenerate and are conditioned objective and subjective. In public institutions and economic entities in which the state is shareholder, meeting these needs and ensuring business continuity are more important, given that they are entities of national importance and have an increased public and social responsibility. We can say that the internal audit was developed in response to these needs (of economic entities), with the purpose to improve and add value to activities.