Controlling is the process of regulating organizational activities to ensure actual performance meets expected standards and goals. There are different levels of control including strategic, tactical, and operational control. An effective control system is future oriented, multidimensional, cost effective, accurate, realistic, timely, monitorable, acceptable to organizational members, and flexible. The control process involves determining areas to control, establishing standards, measuring performance, comparing performance to standards, taking corrective action if needed, and adjusting standards.