i. Pervasive - Controlling is a pervasive function. It is exercised by all managers, irrespective of their level, department or division.
ii. Positive process - Controlling is a positive process, as it aims at achieving the organisational goals despite various working constraints.
iii. Continuous process - Controlling is an on-going process, as it involves constant assessment and evaluation of the progress of the tasks and activities against the set standards.
iv. Goal oriented - Controlling keeps a close watch on the work in progress and constantly works towards the accomplishment of organisational goals.