Controlling is a function of management which involves monitoring and verifying activities whether everything is being accomplished as planned, and, in conformity with the established principles and making progress towards the attainment of the ultimate goals of the organization. It ensures effectiveness and efficiency in the utilization of the firms quantitative and qualitative resources. As a manager, discuss with your team the 3 steps of the control process and explain the characteristics/features of controlling as a function of management. (course: fundamentals management and administrative practices)