‭M anagement control‬ I‭n order to properly determine the domain of internal control, it is necessary to first provide a brief‬ ‭overview of the concept of management control. We define management control as “the processes‬ ‭controlled and applied by the management of the organization for the purpose of controlling the business‬ ‭activities to be carried out. This process takes place within the framework of a‬‭internal control‬ ‭system‬‭. This definition of management control is derived‬‭from the definition given by Anthony. His‬ ‭definition shows that the development and determination of the strategy to be followed is not considered‬ ‭a subject of management control.‬ ‭ he focus areas of management control and the internal reliability system‬‭If we ask‬ T ‭ourselves what information is relevant in the context of an internal control system, information‬ ‭that relates to all those factors that can significantly influence the business objective to be achieved‬ ‭and the sub-objectives derived from it is particularly important. This includes the critical success‬ ‭factors determined in the context of the strategy process and the associated performance‬ ‭indicators, but also information regarding all those implementation activities that could deviate‬ ‭from the planned in such a way that the costs of intervention will be lower than the losses that‬ ‭would arise if no action were taken. The aspects to which the decisions relating to the conduct of‬ ‭management control relate are listed below by means of seven questions, which together‬ ‭determine the‬‭internal control system‬‭concern:‬ ‭ ssessment of the ex ante judgment:‬ A ‭1.‬ ‭Have the expectations and calculations based on which the policy was determined proven to‬ ‭be correct? (‬‭expectation control‬‭).‬ ‭ ssessment of the actual business events:‬ A ‭2.‬‭Were the decisions made and orders given to subordinates correct? (‬‭policy assessment‬‭);‬ ‭3.‬ H ‭ ave the assignments given at the various levels of the organization been carried out‬ ‭correctly? (‬‭implementation assessment‬‭);‬ ‭4.‬ H ‭ as action always been taken at the right time and are the various activities making sufficient‬ ‭progress? (‬‭progress assessment‬‭);‬ ‭5 .‬‭Have you acted efficiently? (‬‭efficiency assessment‬‭in‬‭o ther words‬‭efficiency assessment‬‭) ;‬ ‭6.‬‭D o the manufactured products or services provided meet the quality requirements? (‬ ‭quality assessment‬‭).‬ ‭Assessment of the standards used:‬ ‭7 .‬‭A re the standards used during the audit correct? (‬‭s tandard‬‭assessment‬‭) .‬ ‭Subsequently, two meta-questions need to be answered regarding:‬ -‭‬ ‭-‬ ‭ oes the internal control system (still) form an efficient and effective whole? Are‬ D ‭the requirements of this control system sufficiently complied with?‬ I‭t‬‭internal reliability system‬‭focuses instead on the‬‭following aspects, which we formulate in the‬ ‭form of three questions:‬ ‭1.‬ A ‭ re the submitted accountability overviews, as well as all other information provided by the‬ ‭information system, reliable? (‬‭information control‬‭).‬ ‭2.‬ ‭Are all values received or acquired for the company, insofar as they have not‬ ‭subsequently been lawfully issued or consumed for the company, still present?‬ ‭(‬‭custody control‬‭).‬ ‭3.‬ ‭Have the various levels of the hierarchy acted within the decision-making powers‬ ‭associated with those levels? (‬‭jurisdiction control‬‭).‬ ‭ his summary shows that the internal reliability system covers a broader area than just the reliability of‬ T ‭the accountability overviews produced and other information provided. In other words: it extends‬ ‭beyond information control alone.‬ I‭n addition to these questions, two more questions need to be asked that go beyond them. These meta questions‬ ‭are:‬ ‭-‬ ‭ o the regulations regarding the internal reliability system (still) form an effective and‬ D ‭efficient whole?‬ ‭Are the regulations regarding internal control sufficiently complied with?‬ ‭-‬ ‭The above can be briefly shown in the table below:‬ ‭I nternal control systems‬ ‭I nternal reliability systems‬ ‭A ssessment of ex ante judgment formation‬ ‭-Expectation control‬ ‭Authorization check‬ ‭Assessment of the actual business events‬ -‭‬ ‭-‬ ‭-‬ ‭-‬ ‭-‬ ‭Policy assessment‬ ‭Implementation assessment‬ ‭Progress assessment‬ ‭C ustody control‬ ‭ fficiency assessment‬ E ‭Quality assessment‬ ‭Assessment of the standards used‬ ‭Information control‬ ‭-Standards assessment‬ ‭M eta questions‬ -‭‬ D ‭ oes the entire system form an efficient and effective whole?‬ ‭-‬ ‭Are the system's regulations sufficiently adhered to?‬