How do the seven control plans (five present, two missing) listed in Figure 9.6

(pg. 320) work?

FIGURE 9.6 Control Matrix for Data Entry with Batches Recommended Control Plans Present Controls P-1: Turnaround documents P-1 P-2: Manually reconcile batch totals P-3: Agree run-to-run totals (reconcile input and output batch totals) Ensure Effectiveness of Operations A P-4: Review tickler file (file of pending shipments) P-4 P-5: One-for-one checking (compare picking tickets and packing slips) Missing Controls M-1: Sequence check M-2: Computer agreement M-2 of batch totals Control Goals of the Shipping Business Process Control Goals of the Operations Process Ensure Efficient Employment of Resources (people, computers) P-1 M-2 Ensure Security of Resources (inventory, ARI master data) P-3 P-5 Possible effectiveness goals include the following: A = Ensure timely input and processing of picking tickets. See Exhibit 9.4 for a complete explanation of control plans and cell entries For the picking ticket inputs, ensure: IC IV Control Goals of the Information Process P-1 P-2 P-2 P-4 IA P-1 P-2 M-1 M-1 M-2 P-3 P-3 P-3 P-3 P-3 For the AR master data, ensure: UC UA M-2 M-2 P-5 P-5 P-5 P-5 P-5 P-4 IV = input validity IC=input completeness input accuracy IA UC update completeness UA update accuracy