Which of the following should be PRIMARILY considered while designing information systems controls? 

Answer options:

A. The IT strategic plan
B. The existing IT environment
C. The organizational strategic plan
D. The present IT budget

C

Review of the enterprise`s strategic plan is the first step in designing effective IS controls that would fit the enterprise`s long-term plans. Incorrect Answers: A: The IT strategic plan exists to support the enterprise`s strategic plan but is not solely considered while designing information system control. B: Review of the existing IT environment is also useful and necessary but is not the first step that needs to be undertaken. D: The present IT budget is just one of the components of the strategic plan.