This document discusses controlling in organizations. Controlling regulates activities to facilitate goal attainment and adjusts employee behavior toward objectives. Controls enable decentralization while maintaining oversight, assess performance against standards, enhance coordination, detect irregularities, cope with uncertainties, and identify opportunities. The controlling process involves determining areas of control, establishing standards, measuring performance, comparing to standards, and evaluating/taking action. Controls can operate at the operational, organizational, and strategic levels and take bureaucratic or clan forms. An effective control system is tailored, points out critical exceptions, is objective, fits the organizational climate, is flexible, cost-effective, and leads to corrective action.