Which of the Following Is Typically Not a Main Step

Which of the following is typically not a main step in the control process by which a corporate headquarters controls subunits within the organization?

A) Head office and subunit management jointly determine subunit goals for the coming year.
B) Head office monitors subunit performance against the agreed goals only at the end of the year.
C) If a subunit fails to achieve its goals,the head office intervenes in the subunit to learn why the shortfall occurred.
D) If a subunit fails to achieve its goals,the head office can take appropriate corrective action if required.