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The purpose of this paper is to find answers to the current issue of the audit. What has to offer classical approach of audit practice to help organizations improve their performance? What should be done for the results of an audit of the audited organization to be useful in terms of its managers more interested in improving organizational performance, effective leadership, risk management and assessing the maturity of the organization in order to take decisions and improve business than the information to confirm compliance?

Analysis and evaluation of the management systems’ audits findings, conducted in the last ten years by two major Romanian accredited certification bodies.

A complete rethinking of audits is required. The audit methods will increase, allowing auditors to use various combined methods, based on audit purposes and on the needs of the audited organization.

The present paper is describing the current situation, found in management systems auditing and also trying to assess and predict future development possibilities.