The notion of in-house control signifies the fact that this is organized and exercised from within the economic-social unit or from the hierarchical level immediately above, without going beyond the boundaries of a given organizational system. The most representative types of in-house control are: hierarchical control (operational or compartmental),
preventative financial control, management control. The forms of in-house control used by economic agents correlate and complement each-other reciprocally, while integrating themselves with the tasks attributed to other controlling organisms.
Expert evaluation in accounting, as well as economic-financial control, constitute one of the basic instruments in defending, protecting, guaranteeing and developing property, irrespective of belonging – state, mixed, private.Both theory and practice prove that expert evaluation in accounting is an objective necessity arising out of the action of economic laws governing the economy
