The main focus of controlling is on which of the following?

Results

The correct answer is option 3- Results.

The main focus of controlling is on results.

This function involves measuring performance against established standards and making adjustments as necessary to ensure that organizational goals are met.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.