History of the concept of controlling. Controlling generation. Concept of controlling. The tasks of controlling the attitude towards management. The principles, structures and controlling instruments. The importance of planning, operational and strategic planning. Management of costs, ABC method (practical example Activity Based Costing). Operational Controlling Instruments. Strategic Controlling Instruments. Balanced Scorecard. Application of the concept of controlling the different areas of business. The institutional aspect of controlling. Development of reports controllers (practical example). Techniques of presentation of controller`s report. The prospect of controlling development. The system of internal supervision and internal control. Audit, types and principles. The methodology of financial audit. Strategic management accounting. Introduction to the operational audit. Broader evaluations of organization solvency. Overview of business flows according to the activities. Rating integration of business processes. Snapshot of business processes, identifying the shortcomings and weaknesses of business flows. Suggestions for improving the monitoring business trends in organization. Monitoring process indicators by questionnaire of activities. Reintegration operations in the system of internal control. Forming operations procedures. Re-engineering the organization`s activities with benchmarking. Assessment of business risk. Auditors report operating and proposals for the introduction of strategic management tools organization. Development of practical examples of operational audit.