The application of software solutions in companies that strive to achieve an increase in financial stability in their regular operations can be one of the drivers of real development and business success in a large number of heterogeneous companies. The development of economic activities should be accompanied by business control measures, primarily financial business in all parts of the company. The observation of the overall management of the company should be treated as a very dynamic system that is constantly developing and changing and in which continuous innovative processes take place. In this paper, the authors highlight the importance of access to and use of software solutions by top management in heterogeneous companies. Such an approach requires an innovative approach, which will enable a better life and economic development of a country only if a large number of companies apply innovations, especially those that will comprehensively observe the financial stability of the operations of all parts of the companies.

The importance of accounting policy in the context of strengthening financial stability in a company that previously implemented internal audit as a regular business decision-making mechanism should be viewed as part of regular making of valid business decisions in companies. Such observation should basically have a large breadth of observation both in depth and breadth, because application is possible in very heterogeneous companies. The accounting policy provides valid data to the internal audit and is essentially the first stage of performing a real audit assurance. Top management can contribute to increasing the safety of the entire work in the company if it fundamentally strengthens the work of accounting and Internal Audit. Namely, the internal audit is formed by the decision of the company's top management and it is responsible for its work, submits reports on its work to it and gives it its opinion in the form of recommendations on work and carrying out specific audits in the company.

Internal audit can become one of the factors that can be used to reduce the level of corruption at the level of the entire economy. The application of internal audit can be practically carried out from the company level to the level of general observation in the economy as a whole. Essentially, by applying an internal audit formed by the company's top management, it is possible to influence the improvement of all management processes in very heterogeneous companies in terms of their existence. In real decision-making processes, and especially when the top management decides to introduce an internal audit into its regular operations, the decisive motive can be aimed at reducing the level of general corruption, especially by employees at all levels of management in companies. Therefore, the internal audit can contribute with its work so that the business decisions of the top management are focused on the processes of suppressing corrupt ways of doing business.