Explanation: 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.