MODULE 2 – CONTROL ENVIRONMENT
Chapter 3 Ethics, Fraud, and Internal Control
Chapter 4 Internal Controls in IT Systems
Chapter 5 Corporate Governance and Sarbanes Oxley Act
Chapter 6 IT Governance
Chapter 7 Auditing IT systems

MODULE 3 – BUSINESS PROCESSES
Chapter 8 Revenue and Cash Collection Processes and Controls
Chapter 9 Expenditure Processes and Controls - Purchases
Chapter 10 Expenditure Processes and Controls - Payroll and Fixed Assets
Chapter 11 Conversion Processes and Controls
Chapter 12 Administrative Processes and Controls

MODULE 4 – IT INFRASTRUCTURE TO ENABLE PROCESSES 
Chapter 13 Direct Access Files, and Data Base Systems
Chapter 14 E-commerce and E-business
Chapter 15 ERP Systems