3.4 Managerial Recommendations: Consider how well the system achieves organizational goals, and how it might be incrementally or dramatically reengineered (e.g., by taking advantage of new technologies) to better achieve organizational goals. Note: If you recommend changes in process procedures, prepare a draft of the new procedure(s), and document how the process would change, using a data flow diagram or flowchart. If you recommend a new report, prepare a draft of that report. If you recommend that new hardware or a new software package be purchased, then indicate either a specific product recommendation, or list several viable options. Do not repeat here your discussion of missing controls from Part 4.3. Rather, if you want to recommend that a missing control be implemented (or not be implemented) you should explain here how this would affect the accomplishment of business objectives