Our thesis deals with the issue of controlling, with emphasis on the psychological aspects that affect the internal interest groups in the company in implementing and building controlling. We have described the theory of controlling, psychological aspects and defined internal interest groups (employee, manager, and owner). The main aim of our thesis was to determine the controlling effect on psychological aspects of internal interest groups. To reach the goal, we did a questionnaire survey. The results of the research we have subjected to a mathematical-statistical evaluation. After analyzing the primary and secondary sources we have proposed a model of implementation of controlling into the company. Finally, we summarized the results and supplemented the recommendations for theory and practice.