Abstract: The issue of financial control is the subject of a different chapter of the european acquis, negotiated by Romania. For this purpose the legal framework in the area is experiencing significant changes. We adopted a new legislative package, which enshrines the key normative aspects and provides the institutional framework for the implementation of these measures. The public audit becomes a formidable tool dedicated to ensuring the effectiveness of public financial exercice.

Key-words: public auditing, european acquis, financial control