The control treated as one of management functions guarantees the permanent supervision of all processes occurring in organizations and influences the realization of assigned objectives. She can run in frames of the internal control, the internal audit and the external audit. Due to the still growing demand for reliable, credible and checked information about the economic-financial situation of organizations functioning in the economy a rank of different forms of the control is growing up. In this article available forms of the control conducted in organizations in the Polish economy were characterized and various aspects of them showing similarities and differences between them were presented. Observations included in final conclusions can help to streamline control and decision-making processes contributing to improve financial results of the enterprise.
REFERENCES(7)
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Definicja audytu wewnętrznego, 2012, Kodeks etyki oraz Międzynarodowe standardy praktyki zawodowej audytu wewnętrznego, The Institute of Internal Auditors. https://na.theiia.org/ standards-guidance/Public%20Documents/IPPF%202013%20Polish.pdf, (08.10.2017).
GRZESIAK L., SKOCZYLAS-TWOREK A., 2013, Audyt i kontrola w sektorze małych i średnich przedsiębiorstw, Zeszyty Teoretyczne Rachunkowości, tom 74 (130), SKwP, Warszawa.
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