Step 1: Understanding the Role of Controlling.
Controlling verifies that organizational activities align with established goals, which is essential for operational efficiency and accuracy.
Step 2: Analyzing Each Reason.
- (A) Judging Accuracy of Standards: A primary function of controlling is to confirm that standards and performance metrics align with set objectives.
- (B) Ensuring Creativity in the Organisation: Controlling mandates adherence to correct processes while permitting creative solutions within defined parameters.
- (C) Facilitating Coordination in Action: Controlling ensures synchronized activities to prevent conflicts and inefficiencies.
- (D) Making Efficient Use of Resources: Controlling monitors resource allocation to optimize efficiency and minimize waste.
Step 3: Conclusion.
All four provided reasons are critical to the function of controlling. Therefore, the correct answer encompasses (A), (B), (C), and (D).
Final Answer: \[\boxed{\text{The correct answer is (3) (A), (B), (C) and (D) only.}}\]