Step 1: Understanding the necessity of controlling. 
  
Controlling is a critical function for all sizes of enterprises, regardless of whether they are small, medium, or large. It ensures that all activities are carried out according to plan, helping organizations achieve their objectives. 
Step 2: Analyzing the options. 
  
- (A) for small enterprise: Correct, small businesses also require control to maintain efficiency and meet their goals. 
  
- (B) for medium sized enterprise: Correct, medium-sized enterprises also need controlling to monitor performance and progress. 
  
- (C) for large sized enterprise: Correct, larger enterprises need control to coordinate multiple departments and complex operations. 
  
- (D) all of these: Correct, controlling is necessary for enterprises of all sizes. 
Step 3: Conclusion. 
  
The correct answer is (D) All of these, as controlling is necessary in all types of enterprises.