Now that the team has gathered its data, it is time to analyze Starbucks'information and also make recommendations to management based upon what you found. What recommendations do you have concerning corporate governance, segregation of duties, and working with the external auditor? Remember the Three Es of an operational audit (economy, efficiency, and effectiveness) what would you recommend to the management of the company to increase the economy, efficiency, or effectiveness of the functions or areas that your team investigated? In this phase, you are comparing what you found in your field work to what should be happening, and using this information to make recommendations to management on how operations could be run more efficiently, economically, or effectively