One of the most delicate and sensitive component of the acquis communitarian refers to the security and efficiency insurance of the public money use (the local and the communitarian ones), i.e. the institutionalization of an efficient financial control (with its three components: internal control, internal public audit and external public audit).

The present study sets as its basic object the projection of an ad hoc procedure which should inform (as an achievement audit) about the stage and the tendencies which the financial control in Romania registers with the purpose of a more complete and direct alignment to the acquis communitarian in this field.