The implementation of internal audit function in Romania has imposed the reorganization of the internal control system that existed within public entities. Although, commonly it would have been the other wayaround, due to the European Union's pressures it was first implemented the internal audit function in the Romanian public sector. Nowadays, we found ourselves in a process of organization and implementation for the financial control and management system within entities from the public sector. The article presents the internal audit function's evolution and the present (actual) stage of implementation of internal control and management system, process that began in 2005, in the Romanian public sector.