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There is the possibility that the information on which basis the informational risk has been identified and evaluated, not to be correct and impicitly the financial statements not to be in conformity with the represented reality, affecting in this way the objective of the "trustworthy image". On the other hand furnishing some distorted information represents exactly what is the cause of the materialization of the informational risk in the frame of the internal and external decision making processes of the information risk. In order to anticipate, evaluate and adequately control this risk, an important role could be held by the internal control in the entities that furnish information as well as in the entities that have the quality of users of it. In this frame, the carried research has been focused on the analysis of the role and the importance that the internal control could have in the accomplishment of the targeted objectives by the financial statements and in consequence to identify and adequate mechanism for diminishing the informational risk.

As a subsystem of the management system, the internal control could be viewed as the primordial condition for the efficient and effective accomplishment of the general and specific objectives of any organization. From the audit perspective, the internal control represents both an objective of the internal auditor activity, and a means to achieve a goal for the external auditor. Starting from these approaches and from the perspective of the impact towards the corporative governance, the qualitative analysis of the internal control, is a current and complex issue. Hence, the scientific research has been focused on identifying the answers for the following questions: Could risks that refer to the administrating of state revenues be controlled until a reasonable level? In the given context, which is the role of the internal control activities in achieving a good corporate governance in entities-taxpayers?

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