Every institution needs some functions to be performed in order to achieve the objectives according to the principles. These functions could be planning, execution or controlling. Controlling is an indispensable part of the management process as it helps an organization in achieving the goals. It is the appropriate way of judging the accuracy of standards according to which the execution of plans is done. It is imperative for the efficient use of resources and ensuring order and discipline in the organization. Controlling is a function that enhances the coordination among the employees and the managers and improves the morale and motivation of the workers. Controlling can result in improved efficiency and proper execution of plans. But there are still some problems associated with controlling such as the asymmetric information and the lack of communication. Another major issue with controlling is the measurement of and quantifying human behavior.