Control Goals of the Business Process
Control Goals of the Operations Process
Ensure effectiveness of
operations by achieving
the following operations
process goals:
Recommended Control Plans
A
Ensure
efficient
employment
of resources
Ensure
security of
resources
B
IV
P1
Segregation of duties for the receipt of goods
and handling of cash payment separately
Receiving unordered goods
P2
Verification of inventory, purchase order, sales
invoice and delivery order on a one-to-one
basis
P3
Confirm receipt of goods by signing and
annotating the sales invoice, delivery order
and approved purchase order copy
P4
Error in counting goods received
M1
For
For
For
Goods Receipt
Inventory Master
Purchase Order
inputs ensure
data ensure
data ensure
IC
IA
P1
P2
P2
P2
P3
P3
P3
P3
P4
P4
P4
P4
M1
M2
Physical access control
IV = input validity
IC = input completeness
IA = input accuracy
UC = update completeness
UA = update accuracy
Control Goals of the Information Process
Key:
A = Ensure only goods ordered are received
B = Ensure received goods are up to standard
UC
UA
UC
UA