Select a business in your community (or online) and discuss its internal controls. A good choice for this is usually a company for which you have worked now or in the past. Be aware these posts are not private so you might want to omit the company name and any specific details that might allow someone to identify the company. Talk about the internal controls the company used to safeguard their assets - or failures you observed that allowed, or could have allowed, theft of their assets. For example, you might say, "I worked for a retail clothing store, and they..." That is vague enough to keep us from knowing exactly which company but it gives us the kind of company which is helpful. If you do not have any personal experience to share, research companies online who have had success or failure with internal controls and discuss one of those companies. In that case, since it is public information, you can be more specific about the company.