The controlling function should be practised regularly, not just at the end of the year, is the false statement.
What is controlling function?
Controlling ensures that resources are utilized effectively and efficiently inside the company in order to achieve the desired outcomes. Calculating the discrepancy between the actual and planned performance, identifying the causes of the discrepancies, and assisting in the implementation of corrective actions are all part of controlling.
The "control function" in Example 1 refers to a compliance, risk management, internal audit, legal, human resources, accounting, financial reporting, or finance role that is in charge of quantifying, monitoring, or regulating risk-taking.
The controlling process in company management is when managers establish, oversee, and enhance their business operations while managing cost control.
Thus, the statement is false.
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