E
(May be I don't understand the discussion quite well.) I think an efficient control plan should focus in the first place on "critical" issues. These critical issues can be identified by an FMEA. The most logical order would then be FMEA, next control plan. Bye the way by nature of an FMEA it results in an action list, what could well be a control plan. Without a critical analysis your control plan hangs in the air, I'm afraid...