SOME ISSUES CONCERNING THE ELEMENTS OF CONTROL
                    FUNCTION OF MANAGEMENT

                               Sorin Domnişoru, University of Craiova
                              Oana Gherghinescu, University of Craiova
                                Radu Ogarca, University of Craiova


ABSTRACT: 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 function
of management, respectively, control-evaluation function – remain highly ambiguous. Considering
these observations, the authors point out several useful aspects meant to clarify this issue. In order
to highlight the complexity and the integrality of the management function, the analysis of the
elements 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 providing
the exercise of the control function. Willing to eliminate ambiguity, for each of the concepts
involved, certain substances are proposed, as being considered better confined and oriented.

Key words: management, control, verification, evaluation, audit

JEL codes: M 10, M 42