Assertion: Controlling can prevent deviations.

Reasoning: Controlling helps to minimize deviations by taking actions and decisions that reduce their recurrence.

Both Assertion (A) and reasoning (R) are correct and R is the correct explanation of A.

The answer is Option 1: Both Assertion (A) and reasoning (R) are correct and R is the correct explanation of A.

Here's why:

• Assertion (A): Controlling can prevent deviations. This statement is true. Controlling is a management function that involves setting standards, monitoring performance, and taking corrective actions when deviations occur. By identifying and addressing deviations early on, controlling helps prevent them from becoming bigger problems.

• Reasoning (R): Controlling helps to minimize deviations by taking actions and decisions that reduce their recurrence. This reasoning accurately explains how controlling works to prevent deviations. By analyzing the cause of deviations and taking corrective steps, controlling aims to minimize their future occurrence. Therefore, it provides a systematic approach to manage deviations and maintain performance within acceptable limits.

Therefore, both the Assertion and the Reasoning are true, and the Reasoning directly explains how controlling achieves the goal of preventing deviations.