The level of knowledge and implementation of control / management standards in local public administration in Romania

This article deals with some interesting issues regarding internal control and related aspects less analyzed by other authors. Processing data from the historical archaeological discoveries casts a new light on the time of appearance of internal control. Theoretical aspects consist in achieving a chronological presentation of legal regulations published in our country and provide the level of knowledge of internal control in public institutions in Romania. Practical issues are made by placing concrete progress implementing internal control standards in the particular case of local government. Their analysis reveals the need for additional procedural instructions that provide a framework for implementing universally accepted, best practice are only opinions about particular ways of solving problems.