The values of the internal audit in the framework corporate governance

The paper is intended to be a research effort in the process of public administration reform in Romania, as general efforts are directed at improving the way in which the entire public sector is organized and operated, both in terms of public management, and in terms of the administrative capacity of public institutions. Against this background, with a view to strengthening institutional capacity, a number of measures have been taken to improve the quality of public internal audit work so as to meet the requirements at European level