Final answer:
The correct statement about controlling as a management function is that it must be closely related to planning to work efficiently. It is a key function in both business and government for ensuring goals are met and does not focus solely on employee motivation.
Step-by-step explanation:
Controlling as a management function involves monitoring an organization's performance to ensure that goals are being met and making adjustments as needed. The correct statement about controlling as a management function is that it must be closely related to planning in order to work efficiently. This is because the controlling process ensures that plans are being followed and helps identify where changes or corrective actions are needed. Controlling cannot be performed independently of planning, as it is a follow-up process to assess whether the plans are on track. Furthermore, controlling is not limited to a single role such as a controller. Instead, it is a key function that can be performed by managers at various levels within an organization. It is also not more prevalent in business than in government, as controlling mechanisms are essential in both sectors to ensure accountability and proper utilization of resources. Controlling does not necessarily assume a particular approach to motivating employees; it focuses more on measuring and correcting work performance. However, the insights gained from the controlling process could certainly influence employee motivation strategies.