The behavior of all individuals involved in the controlling process can significantly influence its effectiveness or ineffectiveness. This book carefully and innovatively analyzes the dysfunctional behavior triggered by cognitive competence issues. Cognitive competence issues arise in any part of the company where actors may be overwhelmed by the complexity of the task, where cognitive biases lead to irrational decisions, or where years of cognitive conditioning result in operational blindness. Practical examples in this work illustrate the multitude of cognitive competence issues and how they can hinder the controlling process. This provides the reader with the tools to identify dysfunctional behaviors caused by cognitive competence issues within their own company and to develop strategies to avoid them.