Correct option is D
According to Koontz and Weihrich, effective control systems must be built on certain principles or requirements. When arranging these from later to initial, we’re essentially moving from the most externally visible or customized aspect to the most fundamental conceptual requirement.
(B) Fitting the control system to the organizational culture: This is a higher-order customization reflecting the broad alignment of the control mechanism with the environment and people of the organization.
(D) Seeking objectivity of controls: This is a core principle — objectivity ensures that controls are based on facts and standards, not personal bias.
(C) Making sure that control point up exceptions at critical point: This ensures managerial attention is not diverted unnecessarily and is focused on significant deviations.
(A) Tailoring controls to individual managers: The most refined level where controls are custom-fitted to individuals based on their style, role, or responsibility.
So, the order from later to initial is: (B), (D), (C), (A).
Information Booster:
The correct sequence as proposed by Koontz and Weihrich highlights that effective control systems must first align with the organizational culture, ensuring smooth integration and acceptance across the company. This broad alignment lays the groundwork for control mechanisms that are objective and unbiased, allowing decisions and evaluations to be based on facts rather than personal opinions. Once objectivity is ensured, controls should focus on critical points and exceptions, directing managerial attention only where necessary and preventing information overload. Finally, controls should be tailored to individual managers, enhancing personal responsibility and adaptability. This step-wise approach ensures that control systems are not only effective and fair but also practical and adaptable to real-world managerial settings.

