“…Controlling was the last semantic group of strategic management constructed, with the meaning of establishing mechanisms for verification, monitoring, and problem-solving during the execution of the strategic plan (Siregar & Putra, 2023;Braga et al, 2020). The literature sees strategic control as a system (Braga et al, 2020;Mohr et al, 2020) composed of performance monitoring mechanisms (Bagader & Sultan, 2022;Baptista, 2021;Caymaz, 2022;Pinto, 2021;Mohr et al, 2020), which is a consequence of an assessment scheme (Hasan & Baskaran, 2022;Sousa, 2021;Henrianto et al, 2022;Kurniadi, 2022;Ngasa & Wardoyo, 2022;Simanjuntak, 2022;Widodo et al, 2022), understood as the comparison of what was foreseen in the plan and what is being executed. This comparison uses techniques (Santos, 2019) and tools (Santos, 2019) to collect and analyze data (Hasan & Baskaran, 2022) in real-time or later in a way that allows preventive, predictive, or corrective decision-making, resulting in the plan adapts to the reality that is constantly being changed.…”