Question

Which of the following is not a technique of the controlling function?

a.

Appraisals

b.

Business reviews

c.

Budget reviews

d.

Planning

Answer: (d).Planning Explanation:Appraisals, business reviews, budget reviews, and audit are all different aspects of the controlling function. Planning is not a technique of the controlling function.

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Q. Which of the following is not a technique of the controlling function?

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