In the control process, performance standards should be stated in general terms in order to give management as much flexibility as possible.

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Performance standards should be stated in specific and measurable terms to provide clear expectations and criteria for evaluating performance. This helps to ensure consistency and fairness in the control process. Stating standards in general terms can lead to ambiguity and subjective interpretation, which can hinder effective control.

In the Control Process, Performance Standards Should Be Stated in General