• Explain of the benefits of adopting an REA approach to information systems compared to a traditional approach.
• Discuss the general functionality and key elements of ERP systems and understand of the key considerations and risks associated with ERP implementation.
• Explain the Internal control system, its role in a business and its significance in the auditing process.
• Discuss the use of computer assisted auditing techniques within GAAS, PCAOB, and COSO requirements for audits of publicly traded companies.

In addition to the SEC Forms, a minimum of five (5) peer-reviewed academic or professional references must be used in the paper.