SOME ISSUES CONCERNING THE ELEMENTS OF CONTROL FUNCTION OF MANAGEMENT

In the field literature and the specific practice, the use of terms, such as – control,verification, evaluation, audit, on one side, and on the other side, the definitions for control functionof management, respectively, control-evaluation function – remain highly ambiguous. Consideringthese observations, the authors point out several useful aspects meant to clarify this issue. In orderto highlight the complexity and the integrality of the management function, the analysis of theelements composing a control system is undertaken. Constantly, the parts are reported to the whole;therefore, those concerning the evaluation and the verification are reported to the system providingthe exercise of the control function. Willing to eliminate ambiguity, for each of the conceptsinvolved, certain substances are proposed, as being considered better confined and oriented.