Module Content

Module 4.1 Types of Problems

The objectives of module 1 in topic 4 are to get an understanding of the factors that impact the integrity of accounting information.

Lecture Material

Types of Problems
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Module 4.2 Safeguards against Problems

In module two we will discuss safeguards or internal controls and how they mitigate problems. The objectives of this module are:

• What is COSO
• Internal Control definition
• Internal Control structure
• Five categories of internal controls
• Five basic components of internal controls
• Limitations of internal controls

Lecture Material

Safeguards against Problems
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Module 4.3 Independent Monitoring

In this module we will discuss independent monitoring. Specifically we will cover:

• The value of independent monitoring
• Who the independent monitors are
• And how they do their job

Lecture Material

Independent Monitoring
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Module 4.4 Sarbanes Oxley

Implications of the Sarbanes-Oxley Act of 2002 are still not fully understood by the business community. At the creation of this class many aspects of the act are under review as how best to comply.

Lecture Material

Sarbanes Oxley
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