Th e times, we live in, demands constant changes stimulating to look for new solutions and ways to act on the market. Th is also applies to areas such as management and personnel management in particular – directly related to the audit. New conditions impact on change of behavior not only among managers, but most of all among employees. Implementation of these projects is possible thanks to the personnel controlling. Its basic role is to enable detection of irregularities before they even appear. Controlling essentially proposes a system of team management. It sets out the range of tasks and responsibilities. All employees, from the basic employee to the director or the owner, implement objectives set by the organization. Controlling shows how to create an objective and reliable information system. It gives opportunity to the managers to make quick and accurate decisions. Personnel controlling indicates strengths and weaknesses of the company. Its purpose is to eff ectively exploit the potential of all employees to achieve the maximum benefi t within the organization.