List the Following Steps Regarding Computer Fraud Risk Assessments in Sequence

Short Answer

List the following steps regarding computer fraud risk assessments in sequence.
(a)Assessing the likelihood and business impact of a control failure and/or a fraud incident.
(b)Mapping existing controls to potential fraud schemes and identifying gaps.
(c)Identifying potential IT fraud schemes and prioritizing them based on likelihood and impact.
(d)Identifying relevant IT fraud risk factors.
(e)Testing operating effectiveness of fraud prevention and detection controls.