47. Control by management is the result of effective and proper

A . planning, organizing, and directing of organizational activities.

B . ascertaining needs, identifying alternative courses of action, setting standards for measuring performance, and comparing outcomes with predetermined standards.

C authorizing and monitoring performance, and comparing actual performance with planned performance.

D determining efficiency and economy of operations, including whether objectives and goals have been met.

A correct. According to SIAS 1 , control: concepts and responsibilities: “A control is any action taken by management to enhance the likelihood that established objectives and goals will be achieved”. Management plans, organizes, and directs the performance of sufficient actions to provide reasonable assurance that objectives and goals will be achieved. Thus, control is the result of proper planning, organizing, and directing by management.”

B incorrect. This activity is encompassed by the basic management functions.

C and d are incorrect same as b.