In modern business conditions, controlling is not just a trend but becomes a way of thinking and acting, and part of the business philosophy of commercial companies. In order to fulfill its controlling activities, it should apply adequate instruments that are used at strategic and operational level management. The reason for the introduction of the design department of controlling his contribution to business performance. Controlling and Internal Audit belong to the forms of surveillance. Internal audit is a function that objectively and independently helps the company in reaching its objectives and tasks, with an emphasis on the continuous strive to improve business performance through improving and developing business processes, correcting irregularities, elimination of errors or fraud. Internal audit is the subsequent control, and the main criteria for governing the objectives and policies of the company in accordance with the internal audit standards, regulations and rules of the internal audit committee. Internal audit team evaluates the effectiveness of risk management, controls and give advises to management.