Transcription of LEARNING OBJECTIVES
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LEARNING OBJECTIVES
103 IDENTIFYINGRISKS ANDCONTROLS INBUSINESSPROCESSES4 LEARNINGOBJECTIVESA fter completing this chapter , you should understand:U1. Internal control framework: OBJECTIVES and Execution, information systems, asset protection, andperformance Execution and information system risks associated with events in the acquisition and Record and update risks in a general ledger Workflow controls used to reduce completing this chapter , you should be able to:P1. Identify execution risks in acquisition and Identify risks associated with recording and Use narratives and activity diagrams to identify exist-ing controls and opportunities for additional 4 builds on the foundations in chapter 2 and 3 to discuss risks and internal con-trols.
103 IDENTIFYING RISKS AND 4 CONTROLS IN BUSINESS PROCESSES LEARNING OBJECTIVES After completing this chapter, you should understand: U1. Internal control framework: Objectives and
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