Controlling on the other hand, involves an assessment of the past performance and evaluating them against the set standards. In this sense, controlling is said to be a evaluative function.

What is controlling and evaluation?

Control is “the feedback process that helps the manager learn (1) how ongoing plans are working and (2) how to plan for the future”. Control means keeping on target. ... Evaluation involves reviewing the results from a program or activity to determine how well-intended objectives were achieved.

What is evaluative control?

Ensure that a company is achieving what it set out to accomplish. It compares performance with desired result and provides the feedback necessary for management to evaluate results and take corrective action, as needed.