Practical and Theoretical Issues Concerning Internal Audit Tools’ Usage

For presentation and substantiate the findings, in the intervention stage on the spot auditors use internal audit activity-specific instruments, known in the special literature as template of findings. In this material we propose a theoretical approach and a practical example of the methodology of development sites in terms of FIAP recommendations made by the International Standards on Internal Audit and internal audit standards in our country. Regarding the FIAP elaboration, the best practice in field recommends that document should be completed in three stages: First stage: gradual achievement, Second stage: Validation, Third stage: supervision.