Abstract
Specific field of internal audit in the public administration has undoubtedly its firm place in order to ensure effective and operative management with financial means in the public administration. Internal audit should fulfil its function by means of independent and objective observation and evaluation of internal control and thus, helping the public administration to achieve desirable goals.
Present day situation in Europe requires maintenance of a high standard of professional qualification of internal auditors in the public administration. It is very important to create functional internal audit.
In this respect two questions arise: Is the quality of audit in the public administration effective? What measures should be taken in this connection?