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 21^st 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