In organizational management we use planning and controls together. We set goals that are difficult but attainable, measurable, flexible, and clearly stated during the planning phase then use controlling function to identify and correct errors. (Baack, Reilly, & Minnick, 2014) In an organization there are different types of controlling functions that are carried out on three levels; Functional or Departmental, Individual, and companywide. According to Baack, Reilly, & Minnick (2014), for each of these levels the standard control process consists of four steps;

1. Reviewing the standards set in the planning phase
2. Measure performance at the strategic, tactical, and operational levels.
3. Compare performance outcomes with the standards that were set.
4. Make a decision:...