Abstract. The control serves for dynamic, preventive and real-time delivery of information and increases the quality of decisions. It reaches the essence of the phenomena, notices the negative aspects when they appear as tendency and intervenes operatively for preventing and canceling the causes. The control evaluates the results in comparison with the established norms and objectives, but it also contributes to preventing tendencies and phenomena that need corrective decisions. The control represents a form of improving the manner in which the patrimony is administrated, a form of organizing and conducting the activity of patrimonial units.

Keywords: financial control; the methodology of financial control; the control system; control techniques.