The process of internal control, which have historically been used as a mechanism to minimize fraud, theft or error, has become more extensive, covering all the various risks associated with the activities of enterprises. It is now recognized that an effective internal control plays a crucial role in the organization's ability to fulfill its goals and maintain financial viability. This is very important, taking into account all the features of the company, to organize the structure of internal audit and determine its place in the hierarchy of the firm.