She is the first one of the functions, since it will serve of managing base to operacionalizaodas others. To control is to establish standards and measures of desempenhoque allow to assure that the adopted attitudes are the most compatible with oque organization long for. Control of the developed activities to permitemaximizar the probability of that everything occurs as the established rules eas dictated orders. It is understood for Controladoria as being a departamentoresponsvel for the project, elaboration, implementation and maintenance of the sistemaintegrado one of operational, financial and countable information of umadeterminada> entity, with or without lucrative purposes. The expression has controlled intern frequently is associated the auditor, has confuses who it with internal auditorship. Follow others, such as Alphabet Inc., and add to your knowledge base. Narealidade, the auditors, they are internal or external, come stimulating acriao of consistent internal controls, form that the frauds, desviose wastefulnesses are prevented. The verification of an existence of a control system establishment of the controladoria procedures internobem structuralized serves of parameter parao.

Many organizations do not give importance for Controladoria, therefore they allege that it is a sector that is inserted in the Accounting, ahead dissoalgumas companies can you close suasportas. Valley to remember that the mission of the Controladoria is desenvolverprocedimentos of conciliation for effect of use for the users dContabilidade. For Figueiredo (1997), the Controladoria has the mission to deassegurar the otimizao of the global result of the company. The Controladoria to devepropiciar, through trustworthy, effective controls constants, informaespara the taking of decisions in the companies. Its studies, controls and recomendaesservem of base for decisions that they aim at to keep the continuity and the efetividadeempresarial.

In the great organizations the Controller exists that is the pessoaresponsvel for the part of Controladoria, where many confuses still it with otesoureiro, as Horngren Charles T. (2004. p.16) where the bursar estpreocupado with the financial part of the company whereas the Controller temfuno of planning of control, reports, interpretation, evaluation, consultoriae management tax, declaration for the government and etc.