ECL Foods is a Durban based FMCG manufacturing company. The organisation has a long 30-year history of being the supplier of premium food brands for the local market. The organisation recently invested heavily in an online ERP system to automated most of its business administrative and financial systems due to its expanding market. This investment is expected to reduce operational cost by at 5%. The General Manager of ECL Foods appointed your auditing firm to consult with them to develop appropriate controls for their ERP system primarily focused on the financial aspect of the system.

Discuss the different categories of general controls that ECL foods must consider and why they should have it in place. 20 marks