Policies regarding when a difference between actual and planned results should be investigated are generally more restrictive for controllable items than for non-controllable items.

Question

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Controllable items are those that the organization has direct control over and can take actions to influence the results, therefore any difference between actual and planned results should be investigated. On the other hand, non-controllable items are those that the organization has little or no control over and may be influenced by external factors, so there may be more leniency in investigating differences.

Policies Regarding When a Difference Between Actual and Planned Results