Internal audit plays an important contributive role cactus tiki mug in the economic credibility of an economy.By improving, the quality of internal audit and control in public institutions we can increase the efficiency of public spending and the whole economy in general.The aim of our paper is to identify the main vulnerabilities and risks in Romanian public sector after based upon the analysis performed by the Romanian Court of Accounts.Based upon the annual reports grey sns nails of the Romanian Court of Accounts from 2009 to 2016, we identify several issues and risks in the Romanian public sector, and especially in the local government financial accounting.In order to prevent more deviations and errors and to improve the quality of internal auditing and internal control systems, in the Romanian public sector, this paper proposes a series of measures in this matter.