Abstract
For the successful management of business processes and managerial decision-making, it is important to align the controlling function with the business management strategy. In the business environment, controlling plays a key role, mainly by ensuring the consistency of business processes. It is possible to optimize them only based on the knowledge of business processes. Therefore, the professional competence of the entity providing the controlling of business processes is important for the quality of the provided controlling data. Controlling can be provided internally and externally. The aim of the article is to present findings of research focused on the reasons for insourcing and outsourcing controlling processes in industrial enterprises. To fulfil the main aim, qualitative research was conducted with experts from large industrial enterprises. The research involved assessing and evaluating criteria based on their significance for the insourcing and outsourcing of controlling processes. Experts in finance from industrial enterprises in Slovakia assessed these criteria, as these enterprises have undergone significant changes in recent decades regarding their systems and tools.