Reasonable criteria 7. Strategic placement 8. Emphasis on the exception 9. Multiple criteria 10. Corrective action 7.
Controls also can have a dysfunctional side.
When controls are inflexible or control standards are unreasonable, people lose sight of the organization's overall goals. Also, people can engage in behaviors designed to influence the information system that is gathering data during a given control period. Keep in mind that controls have both positive aspects and negative aspects. Methods of controlling people and operations can be quite different in foreign countries. The differences are seen primarily in the measurement and correction action steps of the control process.