Step 1: Understanding the role of controlling.
Controlling ensures that organizational activities are on track to meet the established goals. It is crucial in achieving efficiency and accuracy in operations.
Step 2: Analyzing each reason.
- (A) Judging accuracy of standards: One of the key functions of controlling is to ensure that standards and performance are in line with the set objectives.
- (B) Ensuring creativity in the organisation: Controlling ensures that employees follow correct processes, while also providing room for creative solutions within set guidelines.
- (C) Facilitating coordination in action: Controlling ensures that activities are well-coordinated to avoid conflicts and inefficiencies.
- (D) Making efficient use of resources: Controlling helps monitor resource utilization to ensure efficiency and minimize waste.
Step 3: Conclusion.
All four reasons are important for controlling, making the correct answer (A), (B), (C) and (D).
Final Answer:
\[
\boxed{\text{The correct answer is (3) (A), (B), (C) and (D) only.}}
\]