is controlling forward looking or backward looking?

Hi Megha,
The answer given by sanyam is correct. You can also refer the below mentioned link to access the answer given by our expert.

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controlling is both forward n backward looking

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controlling is both forward looking as well as backward looking :-

1) controlling is forward looking because the corrective action will improve future performance

2)controlling is backward looking as it involves scrutinising (examine or inspect) the events after they have taken place

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