You are an external IT auditor asked to perform a review of the following: The Financial Transactions Application (FTA) is causing a problem with the General Ledger Application (GLA) due to the timing of the transfer of transactions. Data were transferred late by FTA causing end-of-the-month reports to be inaccurately stated. Managers met to review prior month’s activity reports, and noticed a shortfall of $50,000 in some accounts. Prepare an audit plan to conduct procedures to address this type of situation.