Which management control is labeled PL?

• A. Planning
• B. Physical
• C. Policy
• D. Process

Answer: (A)

Planning is a management control that is forward-looking and sets the course for all activities. It defines what will be done, who will do it, and by when by establishing objectives, allocating resources, and laying out schedules and performance targets. This upfront guidance provides the basis for coordinating efforts and later measuring actual results against the plan. The other common control types focus on different aspects: physical controls protect assets, policy controls codify rules, and process controls describe how tasks are carried out. Planning fits the PL label because it is the control that shapes actions in advance, guiding execution and alignment with goals.