Effective control depends on communicating information to management. By issuing performance reports, the controller advises other managers of activities requiring corrective action. These reports emphasize deviations from a predetermined plan, following the principle of management by exception. The principle of management by exception is a belief that managers should be provided with information that directs their attention to activities that require corrective action. The concept is premised on the belief that man agers do not have time to review every action of every subordinate nor to consult with each subordinate prior to each action. This is not to say that managers’ main task is correcting problems or “putting out fires,” but simply that managers need not take actions in the many areas where the work is proceeding as planned