The paper presents some of the problems in practice regarding the methodology and organization for assessing the quality of the internal audit. The organizational approaches in the evaluation process are created, maintained and transformed by those involved in the process. The internal evaluation processes are part of the overall work of public sector organizations. Indeed, these processes are part of the supervisory mechanisms for establishing the state and the organization’s change. The organizational approaches cover the current status of the object being evaluated and are directed toward achieving the final evaluation results.