Fraud & Breach, CPAs $($FB$)$ has been engaged to make recommendations on what kinds of IT general controls the client should implement to prevent any disruption of services. How should FB start their analysis?

Question $23$ options:

$1)$

FB should create a detailed list of risks to the system.

$2)$

FB should recommend an insurance coverage review..

$3)$

FB should review the business continuity plan.

$4)$

FB should create system roles to enforce separation of duties.