Step 1: Understand the concept:
We need the statement that is NOT a feature of directing. So I check each statement against the known features.
Features of directing: it initiates action, it takes place at every level, it is a continuous activity, and it flows from top to bottom.
Step 2: Check option (A): Directing is a continuous process:
Directing goes on as long as the organisation exists. So (A) is correct, and it is not the answer.
Step 3: Check option (B): Directing flows from top to bottom:
Each manager directs the one below him. The flow is downward. So (B) is correct.
Step 4: Check option (C): Directing takes place at top level only:
Every manager at every level directs his subordinates. A supervisor directs workers as well. So (C) is incorrect.
Step 5: Check option (D): Directing initiates action:
The work starts when instructions are given. So (D) is correct.
Final Answer:
The incorrect statement is that directing takes place at the top level only. This is option (C).