Step 1: What controlling is meant to do.
Controlling checks whether actual work is going the way it was planned and fixes the gap wherever it is not, and this simple idea brings several real benefits to an organisation.
Step 2: It helps in accomplishing organisational goals.
By comparing actual performance against the target regularly, controlling catches deviations early and pushes corrective action, so the organisation keeps moving toward its stated goals instead of drifting off course.
Step 3: It judges the accuracy of standards.
A good control system keeps reviewing whether the standards set were realistic in the first place, if actual performance keeps missing an unreasonable target, the standard itself gets revised to something achievable.
Step 4: It ensures efficient use of resources and better employee motivation.
Regular monitoring minimises wastage of money, material and time, and when employees know their work will be reviewed fairly and objectively, they tend to perform with more discipline and commitment. Together these benefits are why no organisation can really do without a controlling function.