Requirements for Adequate Controls

To enable them make sure that events conform to plans, managers need adequate and effective systems of controls. The controls used must be designed for the specific task and person they are intended to serve so the basic process and the principle may remain the same and universal but the actual system requires specific design.

If they are to work controls must be tailored to:

    (a)    Plans and positions
    (b)    To the individual managers and personalities
    (c)    To the needs for efficiency and effectiveness