Management controls mitigate the strategic risks of the firm and promote efficiency and effectiveness of operations. The four types of management controls are:

- Top-level reviews

- Direct activity management

- Performance indicators and benchmarking

- Independent evaluation processes 

Consider a large computer network consulting operation, specializing in large-scale systems integration projects. Among their management controls are the following:

a. Senior management expects expenses (other than payroll) per consultant to be \(\$ 4,000\) per month.

b. The area managers, looking for unusually large transactions, review payroll disbursements for their hourly employees.

c. An assistant controller, looking for unusually large transactions, reviews payroll disbursements for hourly employees.

d. Senior management secludes itself once each quarter to review industry trends and potential threats.

e. The vice president of marketing reviews the requests from each geographic region for decreases in customers bills.

f. The manager of the southeast region expects to see revenue per consultant reach \(\$ 18,000\) per month.

g. The controller supervises a comprehensive inventory of all computer equipment each year.

h. The managers of the geographic regions receive copies of all their consultants' time sheets.

Categorize each of these management controls into one of the four types of management control. For each, discuss the specific ramifications (if any) for audit risk assessment.