1. Describe the activities, information needs, and key decisions made in the general ledger and reporting system, explain the general threats in the cycle, and describe the controls that can be used to mitigate those threats.
2. Discuss the basic business activities and related information processing operations in the expenditure cycle, explain the general threats to those activities, and describe the controls that can mitigate those threats.
3. Describe the basic business activities in the revenue cycle and discuss the general threats to that process and the controls that can be used to mitigate those threats.
4. Compare and contrast the COBIT, COSO, and ERM control frameworks.
5. Describe the control objectives companies need to set and how to identify threats that affect organizational uncertainty.