Evaluation of organizational performance is the subject of concern by each public or private organization. One of the important factors related to the organizational performance is organizational control. Organizational performance has gone through various stages in its evolution. In the traditional performance systems, measures have been mainly related to traditional accounting, they have been profit - oriented and short termed. These measures cannot fully cover all aspects of organizational performance. The appearance of new performance models coping with the different aspects of performance and removing the traditional weak points are insufficient. The new performance evaluation systems mostly emphasize the organizational strategies, they are customer oriented, and have a long term outlook. The present research tries to identify the most important factors connected with commercial banks, and by reviewing the literature on this subject, it identifies the most important factors, and puts them to the test.