- What is the purpose of documentation?

- Why do accountants need to understand documentation?

- What documentation techniques are used in accounting systems?

- What are data flow diagrams and flowcharts? How are they alike and different? How are they prepared?

- What are the scope and objectives of audit work, and what major steps take place in the audit process?

- What are the objectives of an information systems audit, and what is the four-step approach for meeting those objectives?

- How can a plan be designed to study and evaluate internal controls in an AIS?

- How can computer audit software be useful in the audit of an AIS?

- What is the nature and scope of an operational audit?

- What is the risk-based approach?

- What are the basic business activities and data processing operations that are performed in the revenue cycle?

- What decisions need to be made in the revenue cycle, and what information is needed to make these decisions?

- What are the major threats in the revenue cycle and the controls related to those threats?

- Who does what in the revenue cycle? To whom do they typically report?