Understanding the business process flow is crucial as it provides insights into how different applications and organizational functions use and update the database fields in real-time. This perspective helps the auditor validate that appropriate business approvals are in place for these use cases.
References
* ISACA CISA Review Manual 27th Edition, Page 128-129 (Business Process Flow)

The best way to address segregation of duties issues in an organization with budget constraints is to implement compensating controls, which are alternative controls that reduce or eliminate the risk of errors or fraud due to inadequate segregation of duties. Compensating controls may include independent reviews, reconciliations, approvals, or supervisions. Rotating job duties periodically may reduce the risk of collusion or abuse of privileges, but it may also affect operational efficiency and continuity. Performing an independent audit may detect segregation of duties issues, but it does not prevent them. Hiring temporary staff may increase operational costs and introduce new risks. References: CISA Review Manual (Digital Version), Chapter 2, Section 2.4

The primary objective of implementing privacy-related controls within an organization is to comply with legal and regulatory requirements that protect the rights and interests of individuals whose personal data are collected, processed, stored, shared or disposed by the organization. Privacy-related controls are based on principles such as lawfulness, fairness, transparency, purpose limitation, data minimization, accuracy, storage limitation, integrity, confidentiality and accountability. These principles aim to ensure that personal data are processed in a manner that respects the privacy of individuals and complies with the applicable laws and regulations in different jurisdictions. Preventing confidential data loss, identifying data at rest and data in transit for encryption, and providing options to individuals regarding use of their data are examples of specific privacy-related controls that support the primary objective of compliance. References: Privacy Regulatory Lookup Tool, CDPSE Official Review Manual, 2nd Edition