Is it time to audit controlling?

Michał Chalastra , Roman Kotapski

Abstract

The systems of controlling which function in various companies are greatly diversified. Those differences can be observed in a few major areas. The first of them is a set of management systems included in controlling which are applied in a given company, since controlling can use several systems such as budgeting, cost accounting, strategic planning, target management and systems of motivation. All of those systems can apply varied specific tools, and each of those tools may be built on the basis of diverse rules, also with the use of simple principles of construction. Equally, those tools can make use of highly advanced methodologically, hence complicated, principles of construction. Thus, it is worth to analyse the condition of the functioning of controlling in a given company. Conducting an audit of controlling, aims at indicating directions for the improvement or development of that system. Such analysis will facilitate the comparison of the already functioning system with best practice. Naturally the systems of controlling play a crucial role in management, hence the need to prepare the rules of their auditing
Author Michał Chalastra (FM / DA / MAU)
Michał Chalastra,,
- Management Accounting Unit
, Roman Kotapski
Roman Kotapski,,
-
Pages36-42
Publication size in sheets0.5
Book Slavíčková Pavla , Talášek Tomáš (eds.): Knowledge for market use 2018: public finances in the background of sustainable development: international scientific conference proceedings, 2018, Palacký University Olomouc, ISBN 978-80-244-5392-7, 511 p.
Keywords in Englishaudit, controlling, budgeting, best practice
URL http://knowledgeconference.upol.cz/downloads/2018-Knowledge_for_Market_Use_Proceedings.pdf
Languageen angielski
Score (nominal)5
ScoreMinisterial score = 5.0, 15-10-2018, BookChapterNotSeriesMainLanguages
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