Bearing in mind the fact that through the Law no. 672/2002 regarding public internal audit it is not mentioned the number of internal auditors which will compose the internal audit compartments within the public entities, there are many solicitations for CHUIA to offer explanations regarding this problem. The dimensions of the audit compartments are established on the basis of risk analysis, a new element, and on the size of the public entity, resulting, thus: directorates, services, bureaus or internal audit compartments. Because of these considerations, in this material we present the methodology needed to establish the number of internal auditors necessary for assuring the internal audit function within the public entity, starting from the evaluation of its activity, on the basis of the audit plan and, also, on the basis of risk analysis. A priority in implementing internal control and management system it is represented by the realization of operational procedures for all the activities within the entity. Because of these considerations, CHUFMCS has issued the Order of ministry of public finances no. 1.389/2006 for modifying and completing the Order of ministry of public finances no. 946/2005 through which it's regulated the manner in which working procedures must be elaborated within Romania's public sector. The article presents the tasks before starting to elaborate the operational procedures and a series of considerations regarding their realization.