t it is modified as appropriate for changes in conditions. Department managers are responsible for the management controls in their departments. In addition, to setting up good management control systems, managers should periodically review their systems to ensure they are working.A lot of activities within the organization are very often done mostly for the sake of doing them, not for contributing directly to the results of the organization & the department manager is the one who should conduct ongoing review to eliminate or modify such activities. For example my company is under a laboratory accreditation scheme & all employees are required to attend the mandatory work safety training. The job of mine in such training is to ensure all new joined employees are attending & then run the video tape. By applying the input-process-output model, the training can be described in Fig.1:In such open loop system, the only control accomplished is to ensure that all newly joined employees have attended the mandatory training & the resources deployed are only justified by the attending record. Besides of fulfilling the requirement of external audit, the objectives of the training should also include enhancing the work safety of the company. The existing procedures offer no evaluation nor benchmarking for the success or failure of the training; in which largely reduce the efficiency & effectiveness of the resources spent.To improve the effectiveness of the training, a regulating & evaluation mechanism should be implemented in order to ensure that the objectives of the training are accomplished. The process is modified into a feedback closed loop control system as shown Fig.2:The output is now not only the attendance record but also to ensure the trainee has learned something from the training. Since the objective is to minimize the frequency of work accident & this factor is also used as the regulator to measure the success of failure of th...