Group Project - Presentation General –Presentation = slides (50 minutes only, including questions!) »Bullet points »Grids/Matrices/flowcharts/DRD »Conclusion »Questions (10 minutes) –Content »Brief history of “company” »Overview of process »Key Risks/Key Controls/Gaps »Suggestions for improvement, if any

Presentation Evaluation Sections: Content: Background would enlighten an uninformed listener Effective description of the system components Description of the system risk(s) Effective in conveying control information Effective in conveying gap assessment Logical flow Appropriate slides Presentation well organized Addressed Topics of Class

Presentation Evaluation Sections: Conclusion: Thoughtful/Logical conclusions Appropriate recommendations Questions: Answered effectively Style: Length of presentation was appropriate Loudness/speed of presenters Eye contact with audience

Group Project - Paper General –Paper = 15 pages maximum (including charts/matrices/grids/etc) –Content »Overview of “company”, including ELCs summary »Details of specific process, including DFD or Flowchart »Risks analysis (all) »Controls Matrix »SOD analysis (if appropriate) »Gaps analysis »Suggestions for improvement, if any »Overall conclusion

Project: Include Components of COSO IC Model (general) Control environment (company level) –tone at the top –management’s risk appetite –Highly regulated/decentralized/autonomous Information and communication (process specific) –ERP/manual AIS –Source of data (who, when, how) –Output requirement –Storage/retrieval Monitoring (management level) –Budget/forecasting process –Assess quality of internal controls over time –Risk assessment performed

Project: Include Components of COSO IC Model (process specific) Risk assessment –identification and analysis of all process risks –segregation of duties adequacy, if applicable Control activities –link to risks identified above (identify gaps) –adequacy of existing controls –recommended additions/changes, if appropriate