Controlling is the process of monitoring goals and objectives to assure that they are being accomplished as planned and if they are not, correcting any significant deviations. “Control procedures ensure adherence to policies and operating procedures, financial reporting and compliance. For control procedures to be effective, noncompliance conditions must be investigated and appropriate actions taken. Control procedures also are integrated with assessment of risks and achievement of objectives (Guinan, 1992).” Planning and controlling are two functions that although separate actually go hand in hand. They are directly linked and support each other. If the plan is failing controlling will come to the rescue and quite often be useful in future planning endeavors as well. Within the mission statement for Bain & Company, the management team has clearly stated their goal to “help our clients create such high levels of economic value that together we set new standards of excellence in our respective industries (Bain, 2012).” Their mission identifies their objective, is very precise, and is written clearly. By making this statement they show that they have thought out and set their objectives as well as developed a set course of action to achieve those objectives. They must now have some form of controlling in place to measure the accomplishment of or deviation from this planned performance. As a management tool Bain & Company uses the balanced scorecard method which “translates Mission and Vision Statements into a comprehensive set of objectives and performance measures that can be quantified and appraised (Bain, 2012).” They compare not only their financial performance but also customer value performance,