For each of the following controls, describe the type of control (strategic or business process) being utilized and strengths and weaknesses associated with the control.

a. The controller of the organization carefully examines the qualifications of each prospective internal auditor to make sure that those responsible for monitoring the accounting and operations control activities are qualified.

b. Information technology systems designers embed a reasonableness check into the sales system that flags any sale over \(\$ 50,000\) and automatically sends an e-mail message to the chief financial officer of the company and the manager of the auditing firm responsible for conducting the annual audit.

c. The company forms a risk committee, which includes members from the Board of Directors and Audit Committee. The committee performs annual evaluation and revision of the company's risk management plan.

d. The vice president of operations inspects the budget variance reports prepared by each plant manager on a monthly basis.

e. The vice president of information technology has engaged an international assurance services firm to act as an intermediary during the implementation of an enterprise resource planning system. The firm will help ensure that the ERP system provider is carefully setting up and testing the system prior to switching from a file-based system.