Evolution of the Theory of the Principles of Financial Control

Abstract

In the first chapter of the development, the questions regarding the theoretical concepts of the essence of the principles of control are considered, and a general definition is derived. The purpose of the principles for the control activity and their importance are presented.In this part of the development, different opinions of researchers and scientific specialists are presented in order to discover the different aspects of application of this concept in practice. The principles of control are the rules that determine the way in which the control process takes place.