"God has gone to more trouble than any other being to elicit our
cooperation, calling us “kings and priests” (Revelation 1: 6), rather
than to act alone and independent.
The reason there is a judgment is because God is not running a
hierarchical dictatorship.
He has made the beings of heaven His fellow
workers, and in order for them to be a practical part of the process,
they need a judgment.
They do not have all knowledge like God has.
They
must keep records and review them.
He is willing to expend the extra effort and
energy in order to work with His angels rather than apart from them." MarshallGrosboll