Abstract: Corporations are clear forms of association of people in order to achieve certain roles, goals and tasks. The corporation encompasses different actions and different knowledge and skills, as well as combining them into one meaningful, targeted, purposeful process. Managing such a process requires such coherence both in time and space, and in the part related to quality and quantity. That is why it is necessary for the management of the corporation to put as much emphasis as possible on the control of corporate governance. The function of control is a modern business philosophy, which represents professional support to management, and which contributes to transparency, coordination and integration of business. In order for corporate governance to be implemented effectively, it is necessary that certain factors be met. First, these are factors that are conditioned by the environment in which the organization operates. Second, international business is characterized by market instability and increasing competition.