The article aims to develop a structural model of controlling as a modern concept of human resources management in achieving strategic and operational objectives of the corporation and in developing the intellectual potential of employees. The process approach is defined as the basic approach to the study of this problem, producing the continuous improvement and development of employees’ intellectual potential. The developed system of controlling, providing an estimate of the corporation personnel intellectual potential, reveals the reserves of the personnel performance optimization, of the incentives and growth measures. The article submissions may be useful in practical terms for executives of the corporation, personnel officers in developing the strategy and organizing the personnel management system of the enterprise.