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Answer (B) is correct . “A control is any action taken by management to enhance the likelihood that established goals and objectives will be achieved. Management plans, organizes, and directs the performance of sufficient actions to provide reasonable assurance that objectives and goals will be achieved. Thus, control is the result of proper planning, organizing, and directing by management.”

Answer (A) is incorrect because Termination of employees who perform unsatisfactorily is not a comprehensive definition of control.
Answer (C) is incorrect because Control is not limited to processing. Moreover, it is instituted by management, not auditors.
Answer (D) is incorrect because Some control procedures may be designed from the bottom up, but the concept of control flows from management down through the organization.