1. Develop assurance objectives for risks of information systems.
2. Design assurance procedures.

PC-Now case

1. Answer readiness questions
2. Make sense of requirements and materials
3. Work in teams

PC-Now procure-to-pay process

Modeling internal control:

1. Krishnan et al. 2005. On data reliability assessment in accounting information systems. Information Systems Research 16(3): 307-326

1. Develop assurance objectives for risks of information systems.
2. Design assurance procedures.

PC-Now case

1. In your team, prepare and publish a BPD and an audit program for PC-Now in the following files:
   1. BPD: PC-NowBPD.htm
   2. Audit program: PC-NowAudit.htm
      
      
2. The report and BPD are worth half the points for the PC-Now case. Verify that your files can be viewed through your link on the learning progress page.
   
   
3. Prepare to take a quiz on the PC-Now situation whose questions have objectives like the following:
   1. Model business processes
      1. Follow process flows
      2. Make inferences about processes
   2. Evaluate internal control
      1. Identify control strengths and weaknesses relevant to
         1. Financial statement assertions
         2. Operational effectiveness and efficiency
      2. Design controls to mitigate control weaknesses in:
         1. Financial reporting processes
         2. Operational processes
   3. Identify audit objectives for a specific financial statement assertion
   4. For a specific audit objective, select the best audit procedure; for a specific audit procedure, match it to the most relevant audit objective
   5. For a specific audit procedure, select the best approach for executing it; for a specific procedure execution, match it to the most relevant audit procedure
   6. Interpret evidence generated by execution of audit procedures

PC-Now procure-to-pay process

Modeling and evaluating internal control:

1. Krishnan et al. 2005. On data reliability assessment in accounting information systems. Information Systems Research 16(3): 307-326

1. Develop assurance objectives for risks of information systems.
2. Design assurance procedures.
3. Implement assurance procedures with software tools.

Final exam case

1. Prepare questions about the final exam case

Aeronik