Controlling Test - 44

Controlling being an integral part of the management process is a prime function of the process. Small , medium and large business organizations necessarily are engaged in the process of managing their business units efficiently and effectively through the management process. Controlling aims at ensuring that the organizational resources are used efficiently and effectively, thus making it necessary for all kinds of business concerns to execute the control function.

The process of controlling a task is complete only when corrective actions are taken for the variations or deviations that have been identified through the process of comparison of actual with standards set. The whole process of control functions becomes redundant if corrective actions are not taken by addressing the deviations that are identified.

MIS normally found in a manufacturing organization will not be suitable in the service sector. MIS is normally found in manufacturing sector. A Management Information System can be defined as an information based system which is used for the decision -making purpose and for maintaining coordination in an organization. It helps to visualize the information of the organization.

The audit of work done may show negative deviations due to many reasons. The reasons may be external or internal. One of the reasons for low or average performance of employees is lack of motivation or low morale among the workforce. This has to be corrected to see that performance does not get affected. The most impressive and effective corrective action is designing suitable incentives to boost performance. While designing suitable incentives organizations need to focus on the performance bench marks that would make employees aspire to earn the incentives.

Employees have the clarity of goals to be achieved thus, making it clear and easy for performance, Organisational objectives are stated, thus making the employee set up achievable standards towards achieving the organizational goals. Thus, an efficient control system is able to achieve better results in terms of organizational goals, employee morale and motivation, clarity in standards and setting up of achievable standards. 

"The controlling function of a manager is narrow and limited." this statement is not true. The controlling function of a manager is pervasive. It is a primary function of every manager. Managers at all levels of management; top, middle and lower-need to perform controlling functions to keep a control over activities in their areas.

Auditing around the computer is one of the methods of evaluating a client's computer controls. It picks source documents randomly and verifies the outputs with the inputs. This method can only exist when controls over the computer system are non-existent.

The hardware and the computer software should be given more importance. It should be built in such a way that it gives limited access to its contents and less manipulation can be done. Manipulation in data in unethical and can lead to errors.

As the material used is defective the quality of the end product would also be defective. Thus, the corrective action to be taken by the materials management department or the stores manager is to check the quality of the material purchased and change the quality specifications of the material used.

Defective machinery has to be understood as a machinery that is not in a effective working condition. A machinery that is defective or not in a working condition can be repaired or replaced depending upon the kind of problem that is encountered while using the machinery.