Summary: Market needs and the poor work of both social systems - political and economical create conditions for the society’s necessity of concepts like the audit to become more significant and essential. Namely, this is the reason the emphasis of the present work is put on the phenomenon “audit”. Retrospective analysis registers long history of continuous progress, particularly active in the recent years. The concepts evolution proves the basic in each system’s work is not only the achievement of specific results but also their reporting and analysis. The change of attitude towards the achieved results itself registers a strongly outlined trend in the last years, namely described by the fact that despite the results itself, the society considers also important the effect they produce on the status and their possibility to generate trust. This is the grounds for the audit in the last one hundred years turning from practical activity for finding mainly technical errors into ideology and art to review the value of financial success on one hand and on the other, to express properly reasonable confidence in the sustainable and good future. In this very context, the present work is system analysis of audit’s philosophy and its improvement rather, than logically and specifically arranged chronology of facts. The exposition proves one more time that the phenomenon that has history and does not repeat mistakes made in the course of its progress could bravely look in the future.
Key words: audit, evolution, concept, process, genesis.
Summary: The condition of society, the processes in progress and the registered results prove that the deficit of effective control in all socially significant spheres goes deeper. Analyzers and experts uncover that the causes are political, social and economic but that does not show way out of the situation. This is the reason for the elaboration of the present work, where the focus of consideration is put on a different kind of control. The main goal that reveals the contents is the acquaintance with the essential characteristic of managerial control. Because of the fact that namely that managerial control is a controlling type of eclectic nature and it reveals features of various basic control types and forms, the tasks that are solved, are engaged with its conceptual essence, which preconditions and develops its capacity. The process of analysis has specific character because its realization reveals not only findings and results but gives objective notion to the extent to which various managerial control acts could be developed and improved. The progress of the mentioned trend gives answer to the question society asks – could the concept itself be basis for establishing unified organizational, why not state systems for managerial control.
Key words: managerial control, conceptual frame, eclectics.
Summary: The material reviews the essential characteristics of the social phenomenon „control“. The analysis of the reasons for the control origin uncovers two lines of meaning – one, where control is critical social attitude and the other, where control is a basic managerial function. Both inceptions’ tracking creates possibility for the control being accepted as a key factor for society’s development because of its possibilities to impose norms, to introduce results analysis and on this ground, correctives in the behaviour of all socially active subjects to be introduced. The chronology analysis of the development of the idea for control predetermines the establishment of complete and systematic notion about the fact that a phenomenon of a long history possesses high potential for wide application, which can be thought and worked on in the future. Uncovering the characteristics of the social phenomenon “control” proves this is not easily achievable goal and, because of that, the tasks are limited in a way concerning number and volume. The presentation is grounded on the predominant use of analytical methods and proves the society and its development would have achieved far weaker and unsatisfying results in all fields without control.
Key words: control, norm, feedback, result, critical attitude.
Summary: The hard and low-effective work of the social-economic system proves that the problems’ volume is growing and their nature is growing more complicated. Finding alternatives for getting out of that state creates conditions for the society mentioning terms like “control” and ”audit” more and more often. Although their deficit is undisputable fact, if control presents in each managerial process by right at least theoretically, the situation with audit is different. Namely, that hints audit is to be urgently put in the focus of consideration. The substantiated interest grows bigger and bigger after the period of the beginning of the 21st century, when „the crisis in the trust”, connected to audit provokes the global economic crisis. This is the reason and grounds the material reviews the idea for audit and its fast progress. The analysis of this process is not directed towards conceptual beginning, usually written about, but towards the development and improvement of formal audit acts. The cause is the more and more popular application of various forms of audit and the requests for their results showed by wide circle of interested parties. The grounded interest reflects not only on the widening formal recognition but on the institutionality level improvement, too. The process of institutionalization during audit is the most serious proof that only high expertise and transparency could dispel society’s thoughts for vague future.
Key words: audit, institutionality, process, formal recognition