This study will investigate the impact of control mechanisms in the first place on external audit and internal control on the value of the company, ie how unauthorized actions, in terms of manipulating financial statements, affect the entire business environment in which the company operates and the value of the company. The effectiveness of internal controls in the performance of its function will be discussed, as well as the impact of external audit, tasked with evaluating the financial statements and giving its independent opinion on the objectivity of the situation presented in the financial statements. Consideration will be given to whether capital market supervisory authorities and institutional investors are able to identify timely signals for manipulation of financial statements. The Agrokor case was selected for research because of its importance for the economy of the Republic of Croatia, the economy of the countries in which Agrokor operates, and the impact on other business factors with a focus on creditors and minority shareholders for whom there are realistic indications that they will bear the brunt of the company's reconstruction in terms of the uncertainties of the collection of its claims by Agrokor. The problem is that investors made their decisions primarily on the basis of the financial statements, which did not express the real and fair balance of assets, liabilities, capital and cash flows in the period to which they relate. The financial statements, external audit reports, stock price movements of Agrokor listed companies will be analyzed before and after the external audit of the outside management. With a focus on noticing changes in the financial statements of the Agrokor Group, both before and after external audit by the outside management, to investigate the impact of financial control on the value of the company.