IAFEI Quarterly - Special Issue

18 Materials contained in this publication may be freely quoted or reprinted, provided credit is given to the source : International Observatory of Management Control - DFCG – Decision Performance Conseil www.conseil-dpc.com Internal control comes last: this confirms a trend observed in 2016 and 2015 and it is potentially due to the fact that, in a large number of companies, control procedures have already been im- plemented (see our 2016 edition). More time spent with operational teams and in business reviews Even if the bulk of the time is still spent on the production of data (plan and budget, reporting), the time spent on working with operational teams and on business reviews increases year after year. Moreover, an analysis by company size shows that Management Controllers in very large com- panies (i.e. with revenue greater than 1B$) allocate more time to the operational teams (72%) and to business reviews (59%).