The internal control system is usually considered a lever into the hand of the management system to achieve their aims. Without having a good system of control it is not possible to overlook the economic and financial processes especially when they might not function well. The internal financial audit is thought to look into internal control aiming at disclosing its weaknesses. But is it possible as long as the internal audit is a part of internal control? The International Standards of Audit say that it has to be independently organized so as to be able to bring additional value to management process. Some methods to improve the internal public audit independence might be: a reduction of the state interference regarding public audit organization and its exercise as much as possible, methods to reduce the dependence of the internal public audit on the internal management system and methods to increase the responsibility of managers towards the entire internal control system.

internal control system, internal public audit, financial audit, management system, international standards of audit