Based on the provided narrative and Level $1$ flow diagram, here are three controls that could help mitigate the risk of error or fraud in the process:Duplicate Check Control $($Preventive$)$:Before creating an account, the system should check if an account with the same customer information $($like email$)$ already exists in the customer database. This will prevent the creation of duplicate accounts and ensure that the same customer doesn't unintentionally create multiple accounts.Email Verification Control $($Detective and Preventive$)$:Once the customer information is stored and the account is created, a confirmation email is sent to the customer's email address. This email should contain a link or code that the customer must click on or input to verify their email address. By doing this, the system can detect if the provided email is valid and belongs to the customer. It also prevents malicious actors from creating accounts using someone else's email.Monitoring and Alert System $($Detective$)$:Implement a system that monitors unusual or suspicious account creation activities. For instance, if there are multiple account creations from the same IP address in a short time frame or if there's a sudden spike in new accounts being created, the system should trigger an alert. This would help in detecting potentially fraudulent activities.