1.  Understand the risks inherent in business processes, and the
system of controls intended to mediate those risks.  
2.  Understand the legal and societal context in which controls
are used.
3.  Understand several key business processes in detail, and the
controls typically needed for those processes.
4.  Understand how those controls would be implemented in a
manual business system, a computerized business system, and an
integrated ERP business system.
5.  Understand the variety of types of audits that businesses
must use, and the focus and differences between them.

1.  The Control Environment
a.  risks, the threats to proper functioning of processes
b.  legal aspects and requirements
c.  types of "controls"
d.  types of audits
2.  A collection of critical business processes including
a.  revenue cycle
b.  expenditure cycle
c.  systems development cycle
d.  systems maintenance cycle
3.  For each critical business process, we will examine
a.  specific risks
b.  controls in general
c.  controls in a manual environment
d.  controls in an IT environment
e.  controls in an ERP environment
4.  We will focus particular attention on ERP environments,
including:
a.  with hands-on experience using SAP, the leading ERP product  
b.  how the various processes are carried out with an ERP system
c.  how the control process works with an ERP system
d.  how an audit of controls is carried out with an ERP system
5.  Students will carry out a project involving an 
investigation of either:
a.  an important control feature of an SAP system (beyond those
covered in class) or
b.  An assessment of the control environment of a functioning
small or medium sized business

All students are responsible for knowing the University's 
policy on academic honesty. All academic work submitted in this
course must be your own unless you have received my permission to 
collaborate and have properly acknowledged receiving assistance. 
It is my responsibility to uphold the University's academic 
honesty policy and report my belief of dishonesty to the Office 
of the Vice President for Instruction.  See the regulations 
governing academic conduct at the website for the Office of Vice
President for Instruction (http://www.uga.edu/ovpi/) or the UGA
Student Handbook. These regulations should be read to avoid any
misunderstanding.