Step II Recommending control plan : List a set of recommended control plans that is appropriate for the process being analyzed. The list should include both plans related to the operations process (e.g., the cash receipts process) and those related to the information processing methods (e.g., data entry controls, batch controls). In Figure 9.1 (pg.300) and Exhibit 9.1 (301), we presented only two illustrative present plans for Lenox’s system and two missing plans.
1.Annotate present controls on the systems flowchart by placing P-1, and P-2 through P-n beside all present controls. Start on the upper-left column of the flowchart, and follow the sequential processing logic of the flowchart.