Scientific Technical Review

This paper discusses the theoretical foundations and definitions of controlling and internal auditing as tools that help the organisation’s management in managing business compliance and business continuity, with the purpose of meeting the organisation’s objectives, by assessing the effectiveness of risk management inside the organisation, as well as of control and management. Considering the contemporary trends in organisational management, where the management is faced with frequent crises that require rapid and comprehensive action and response to risks, where internal auditing information is focused on the past, there is a need to implement controlling in organisations to provide help to the management for the future. The aim of this paper is to highlight the need to introduce controlling at the Ministry of Defence in order to improve the work of this organisation and to provide strong support in preventing the existing problems and to develop innovative systems of solutions that go beyond mere financial reporting.

Key words: controlling; audit; management; Ministry of Defence.

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