Which of the following statements regarding the controlling function is FALSE? While restrictive and formal approaches to control have worked in the past, they are not sufficient in the contemporary business environment. The relationship between trust and control is simple and companies need to trust employees to perform well so they don't need to implement formal controls. Organizations can utilize control strategies that range from overt, highly restrictive, and assertive to implicit, decentralized, and indirect. Trust and control can actually complement each other and control can even build trust between management and employees because clear expectations are set.