Controlling is a crucial function of management that involves monitoring and regulating the activities of individuals and teams within an organization to ensure that they are working towards achieving the desired goals and objectives. It helps in evaluating performance, identifying deviations, and taking corrective actions.

- Goal Orientation of Controlling (a)
Controlling is a goal-oriented function of management. It is aimed at ensuring that the activities of the organization are aligned with the predetermined goals and objectives. By setting targets, measuring progress, and comparing it with the desired outcomes, controlling helps in directing efforts towards achieving the goals.

- Pervasive Nature of Controlling (b)
Controlling is a pervasive function that extends to all levels and areas of an organization. It is not limited to any specific department or function but is applicable to all aspects of the organization's operations. From financial control to quality control, controlling is required in every area to maintain effective management.

- Preventing Deviation through Controlling (d)
Controlling plays a vital role in preventing deviations from the planned course of action. By monitoring performance and comparing it with the standards, controlling helps in identifying any deviations or variances. It enables managers to take timely corrective actions to ensure that the activities are on track and aligned with the objectives.

- Ensuring Order and Discipline (c)
The statement that controlling ensures order and discipline is not correct. While controlling helps in maintaining order and discipline to some extent, it is not the primary objective of controlling. The main purpose of controlling is to ensure that the activities are in line with the goals and objectives, and deviations are corrected. Order and discipline are more closely associated with functions like organizing and leading, where the focus is on establishing structure, rules, and regulations, and ensuring adherence to them.

In conclusion, out of the given options, the statement that controlling ensures order and discipline (option C) is not correct. Controlling is primarily focused on goal orientation, pervasiveness, and prevention of deviations. While it may contribute to maintaining order and discipline to some extent, it is not its primary objective.