This paper analyses solutions regarding internal controls implemented in micro, small and medium-sized companies in Poland. The analysis is based on information derived from the study of 91 busi-nesses from the MSME cluster. Firstly, the question of institutional solutions for internal control activities was addressed. Subsequently, the controlled areas of business and bottom-up transmission channels used in the internal control system were identified. Finally, the problem of post-control feedback was examined. Despite the diversity in control models used in particular entities, it became evident that – in particular in the middle-sized class – certain measures to improve quality of manage-ment information are taken. Such actions include: establishing units or posts specialising in internal control, monitoring such success factors of an organization as quality, profitability, and work organi-zation, as well as providing managerial staff with regular control reports. In smaller companies, in turn, the effectiveness of internal control and its role in the managing process depends on the in-volvement of managers and company owners. Yet, in far too many companies control works in one way only, namely, „bottom-up”. This results in information deficit on the part of employees and the teams which are controlled.