Controlling, audyt i nadzór finansowy w zakładzie ubezpieczeń – wzajemne relacje, podobieństwa i różnice
Controlling, audit and financial supervision in insurance company ? mutual relations, similarities and differences

Summary/Abstract: With the business of insurance company there are related three areas, which are: controlling, auditing and financial supervision. Despite many similarities, they also differ from each other. The aim of the paper is to analyze the relationship between them, similarities and differences, and to determine their purpose and need for the activities of insurers. This analysis allows to solve the problem occurring in practice and due to the need of having specific actions and activities and properly assigned functions in insurance company. These systems differ mainly in terms of the purpose they serve, but also in the nature, functions, the need of appliation, orientation of temporary usefulness and organizational requirements. A system that is significantly different is controlling.

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