Cognitive control (also referred to as executive functions) corresponds to a set of cognitive processes that support the goal-directed regulation of thoughts and actions. It plays a major role in complex activities and predicts later academic achievement. Importantly, while growing up, children are progressively transitioning from engaging cognitive control in an externally driven fashion, i.e., relying on external guidance, to exerting it self-directedly, i.e., autonomously determining when and how to engage it. Although growing self-directedness in cognitive control engagement is critical to autonomy gains during childhood, relatively little is known about the underlying cognitive mechanisms. Incorporating previous main proposals in cognitive control development, we propose that self-directed control development is driven by the ability to identify relevant goals, facilitated through accumulated knowledge on how to engage cognitive control with age. Importantly, we argue that there are two key processes that are part of successful goal identification: context-tracking and goal selection. We argue that most developmental changes are linked to context-tracking as the demands on this process are particularly high in self-directed situations. We then derived main predictions from this theoretical model as well as promising future directions.