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Dupa scopul sau, controlul financiar este o activitate de verificare a respectarii si aplicarii conforme a normelor juridice referitoare la formarea si intrebuintarea fondurilor banesti ale statului si celorlalte entitati sau colectivitati publice. Actele si operatiunile de control financiar constau in verificari documentare si faptice, aprecieri si concluzii si eventual sanctionari. Activitatea de control se face de catre organe si persoane special abilitate prin lege cu aceste atributii. Exercitarea controlului financiar este necesara asupra activitatii tuturor organelor de stat, institutiilor si autoritatilor publice centrale si locale. Organele de control financiar sunt organizate intr-o anumita ierarhie. Astazi controlul financiar este reglementat ca un control al executarii bugetului de stat, bugetul asigurarilor sociale de statÔÇŽ menit sa asigure conformitatea executarii ┬ź Bugetului Public National ┬╗.

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