This document provides an overview of the concept of controlling in management and organizational behavior. It defines controlling as comparing actual performance to planned performance and taking corrective actions to ensure goals are met. The document outlines the meaning, definitions, nature, importance and characteristics of controlling. Controlling is goal-oriented, pervasive, continuous, looks back at actual performance while also being forward-looking to improve future results. Key benefits of controlling include helping achieve goals, evaluating standards, improving efficiency, motivating employees, and ensuring order and discipline.