Complementarities between the Internal and External Audit – Base for Increasing the Efficiency of the Financial and Economical Activity of the Public Entities

Starting from the fact that both the external and internal public audit have as common purposes to improve the economic and financial activity of the public entities and also to contribute to the proper management of creating and using public funds, it is necessary that the two activities complement each other. The basic concern in this paper is that starting from the role and importance of the two forms of audit, to be able to identify areas where these complete each other in an effort to optimize the activity audited.