2. What is likely to occur?
To determine what is likely to occur, an organization must consider the pressures facing management as well as the lack of direction, motivational problems, and personal limitations facing
employees.7 If the answers differ, continue by asking yourself:
1. What controls should be used to reduce the likelihood of a difference occurring?
2. How strict should selected controls be?8
Controls fall into the following four categories: action, personnel, cultural, and results. Action
controls ensure employees only partake in acti ٥ѥ