Match the LIST-I with LIST-IILIST-ILIST-IIStatement regarding importa…

Match the LIST-I with LIST-II

LIST-I	LIST-II
Statement regarding importance of Controlling	Importance of Controlling
A. The controlling function measures progress towards the organisational goals and brings to light the deviations.	I. Judging accuracy of standards
B. A manager seeks to reduce wastage and spoilage of resources through controlling them.	II. Making efficient use of resources
C. A good control system enables management to verify whether the standards set are accurate and objective.	III. Accomplishing organisational goals
D. Controlling helps to minimise dishonest behaviour on the part of employees.	IV. Ensuring order and discipline

Choose the correct answer from the options given below:

Answer & explanation

Correct answer: option 3

The correct answer is Option (3) → A-III, B-II, C-I, D-IV

(A) The controlling function measures progress towards the organisational goals and brings to light the deviations. — this matches (III) Accomplishing organisational goals. Controlling keeps checking how far the work has moved towards the goals. When it finds a deviation, it points it out so that corrective action can be taken. This keeps the organisation on track.

(B) A manager seeks to reduce wastage and spoilage of resources through controlling them. — this matches (II) Making efficient use of resources. When each activity is performed as per standards, less material, time and money are wasted. So resources are used in the most efficient way.

(C) A good control system enables management to verify whether the standards set are accurate and objective. — this matches (I) Judging accuracy of standards. Controlling compares actual results with standards. If the standards turn out to be too high or too low for the conditions, management can revise them.

(D) Controlling helps to minimise dishonest behaviour on the part of employees. — this matches (IV) Ensuring order and discipline. A close check on the activities of employees creates an atmosphere of order and discipline, and dishonest behaviour is reduced.

NCERT (2026-27 Edition): “Importance of Controlling Control is an indispensable function of management. Without control the best of plans can go awry. A good control system helps an organisation in the following ways:
(i) Accomplishing organisational goals: The controlling function measures progress towards the organisational goals and brings to light the deviations, if any, and indicates corrective action. It, thus, guides the organisation and keeps it on the right track so that organisational goals might be achieved.
(ii) Judging accuracy of standards: A good control system enables management to verify whether the standards set are accurate and objective. An efficient control system keeps a careful check on the changes taking place in the organisation and in the environment and helps to review and revise the standards in light of such changes.”

“(iii) Making efficient use of resources: By exercising control, a manager seeks to reduce wastage and spoilage of resources. Each activity is performed in accordance with predetermined standards and norms. This ensures that resources are used in the most effective and efficient manner.
(iv) Improving employee motivation: A good control system ensures that employees know well in advance what they are expected to do and what are the standards of performance on the basis of which they will be appraised. It, thus, motivates them and helps them to give better performance.
(v) Ensuring order and discipline: Controlling creates an atmosphere of order and discipline in the organisation. It helps to minimise dishonest behaviour on the part of the employees by keeping a close check on their activities. …”

Note: The same/similar question has been asked in different years by NTA as per the details given below:

2026	2025	2024	2023	2022
23-05 S1 21-05 S2	–	–	–	–