Controlling is the managerial function that determines whether plans are being followed and whether performance conforms to standards. Every manager must develop and apply controls that monitor the organization’s activities to achieve the desired results. The controlling function is most closely related to the planning function. Supervisors set the objectives that become the standards against which performance is checked. Welldesigned controls can positively influence employee motivation. Controls should be forward-looking because nothing can be done about the past. The closeness of supervisory control depends, in part, on employees’ experience, initiative, dependability, and resourcefulness.? K-526