Control is an important factor which has influence on the functioning and organization of the whole system of public administration. It allows to obtain knowledge about the current state of the administration and consequently, allows to respond to any internal changes and around public administration. Analysis of selected issues in the scope of formalization of control indicates that the range and limits of the Polish legal system are varied. Essential elements such as control objectives and criteria, types of control, planning and control procedure, substantiate of control, have been normalized not only in acts of different ranks, but also in non-legal norms. This is partly because of the political position of certain control bodies, such as the Supreme Audit Office subordinate to the Sejm, but in many cases fragmented and scattered regulations concerning the control may in practice reduce the effectiveness of the operations control. There are no rules that define the control criteria, particularly criterion of a praxeological nature such as the desirability or efficiency, however it may cause difficulties in the correct formulation of controlled evaluations of activity, and induce controlled entities to challenge the scope of the inspection and audit results. The issue of formalizing control in public administration is a field of research both legal sciences and management sciences