Final answer:
Business process control plans are specific controls for a particular business process or subsystem, providing steps and measures to ensure efficiency.
Step-by-step explanation:
Business process control plans are controls that are specific to a particular process or subsystem within a business, such as billing or cash receipts. These plans outline the steps and measures that need to be implemented to ensure the efficient and effective functioning of the process. For example, a business may have a control plan for cash receipts that includes procedures for verifying the accuracy of incoming payments, documenting transactions, and reconciling accounts.