Answer:
The correct answer is C that is Designing system controls
Step-by-step explanation:
It has eight steps involved in the conceptual design steps are:
1. Define or describe the problem
2. Set the objectives or goals of the system
3. Recognize constraints (involve External constraints and Internal constraints)
4. Determine the information needs
5. Evaluate the sources of the information
6. Develop or create various designs
7. Documentation of the conceptual design
8. Report the preparation
So, the one which is not involved is Designing the system controls