Overview the resource article Reinventing Internal Controls in the Digital Age.

brief summary of the AIS used at your place of employment and the types of data your organization collects/uses. If you are not currently employed, you may use a previous employer or interview an acquaintance about the AIS used at his or her workplace. If you have not been employed, interview a friend or family member who has information about their organization's AIS (or lack thereof).

Next, assume you are an accounting manager at the organization you summarized above and, reflecting on the concepts and resources covered in this course, describe the changes that you would make to the internal control structure to better protect data. If you would not make any changes, explain why. Consider the personal attitudes, values, and culture of your employees and organization, as well as ethical considerations of the data your organization collects/uses.

In your response posts, assume you are an employee of your peers' organization and explain whether you agree with the changes and make recommendations for further modifications.

Overview

Your active participation in the discussions is essential to your overall success this term. Discussion questions will help you make meaningful connections between the course content and the larger concepts of the course. These discussions give you a chance to express your own thoughts, ask questions, and gain insight from your peers and instructor.

Directions

For each discussion, you must create one initial post and follow up with at least two response posts.

For your initial post, do the following:

• post of 1 to 2 paragraphs.
• In Module One, your initial post by Thursday at 11:59 p.m. Eastern.
• In Modules Two through Ten, your initial post by Thursday at 11:59 p.m. of your local time zone.
• Consider content from other parts of the course where appropriate. Use proper citation methods for your discipline when referencing scholarly or popular sources.

For your response posts, do the following:

• Reply to at least two classmates outside of your own initial post thread.
• In Module One, your two response posts by Sunday at 11:59 p.m. Eastern.
• In Modules Two through Ten, your two response posts by Sunday at 11:59 p.m. of your local time zone.
• Demonstrate more depth and thought than saying things like "I agree" or "You are wrong." Guidance is provided for you in the discussion prompt.

Discussion Rubric

Criteria	Exemplary	Proficient	Needs Improvement	Not Evident	Value
Comprehension	Develops an initial post with an organized, clear point of view or idea using rich and significant detail (100%)	Develops an initial post with a point of view or idea using appropriate detail (90%)	Develops an initial post with a point of view or idea but with some gaps in organization and detail (70%)	Does not develop an initial post with an organized point of view or idea (0%)	20
Timeliness	N/A	Submits initial post on time (100%)	Submits initial post one day late (70%)	Submits initial post two or more days late (0%)	10
Engagement	Provides relevant and meaningful response posts with clarifying explanation and detail (100%)	Provides relevant response posts with some explanation and detail (90%)	Provides somewhat relevant response posts with some explanation and detail (70%)	Provides response posts that are generic with little explanation or detail (0%)	20
Critical Thinking	Draws insightful conclusions that are thoroughly defended with evidence and examples (100%)	Draws informed conclusions that are justified with evidence (90%)	Draws logical conclusions (70%)	Does not draw logical conclusions (0%)	30
Writing (Mechanics)	Initial post and responses are easily understood, clear, and concise using proper citation methods where applicable with no errors in citations (100%)	Initial post and responses are easily understood using proper citation methods where applicable with few errors in citations (90%)	Initial post and responses are understandable using proper citation methods where applicable with a number of errors in citations (70%)	Initial post and responses are not understandable and do not use proper citation methods where applicable (0%)	20
Total:	100%