A legacy financial system requires the user to manually enter the time and date of transactions to meet regulatory requirements. A recent internal audit has shown that these fields are often blank.

Which are TWO effective controls that could improve compliance?

Modify the application to automatically add the current date and time when a transaction is entered

Establish a communication plan to remind users of the importance of including the date and time on transactions

Develop a goals cascade so that all staff know their role in achieving company goals

Create a report showing non-compliant records and take appropriate action to correct them