After the 1989, the financial auditing acquired new dimensions recquired by the application of the new laws of modern economy. The financial auditing objectives in the present stage in the army, aims the system and the performance. The forms ensemble of the manifestation by the financial auditing are represented under the protection forms of the military institution patrimony, by the quality informations ensurance, observance and aplication of the operative laws and the optimalization of the military institution resources.