PepsiCo. http://www.sec.gov/Archives/edgar/data/77476/000007747615000012/pepsico201410-k.htm#sC14B336C6A3386BF699CA60EC747D335 Using the PEPSICO 10k. 1. The management of risk and uncertainty is often included in the MD&A section comments. What do you learn of interest here? 2. Divisions and Product Lines may be discussed in the MD&A section. What audit and internal control issues may arise in these areas as you consider our chapters for the week. 3. Management often explains higher or lower than expected in their comments. Discuss the profitability and other comments in the MD&A section as they relate to our chapters thus on audit strategy, risk, internal control, materiality, and management