Which of the following is incorrect about organising?

Departmentalization is the first step of organising

The correct answer is option 2- Departmentalization is the first step of organising.

Organising is the process of defining and grouping activities and establishing authority relationships among them. The process of organising consists of the following steps:
(a) Identification and division of work
(b) Departmentalisation
(c) Assignment of Duties
(d) Establishing reporting relationships

Thus, departmentalisation is not the first step of organising process, it is the second step.