With the term control system we refer to activities and processes sometimes very different (in subject, regulation, objectives, processes, setting) but all aimed to support a more effective and efficient management of human, financial and instruments resources through a constant verification of programmes implementation, of processes, of activities and organisation.

1. PA role is always more critical, called to front new and more complex deals with few resources;
2. an increased view after the economic and monetary integration phases, a path started in the fifties and carried out by progressive developments especially in the nineties;
3. necessity to drag new funds, binding the financial research to a more elaborated and effective planning of interventions on the territory;
4. rise, after institutional reforms and a different idea of centre-periphery relation, of position and role of the Regional bodies.

Public Administrations, particularly Local Government bodies, are obliged to think over their strategic position and their role, or at least compare with an increased decision making autonomy and an increased management at economic and financial level.

From an operative point of view, control system is based on a constant comparison between aims and results of activities, programmes or projects, pointing out risk factors of the analyzed process in a multidimensional view (prevention, revision, removal) in order to favour a more effective and efficient management of resources through a constant verification of organization policies, programme implementation , processes and activities.