Reconcile the actual sequence of steps and the information, documents, tools and technology used in a key business process of an accounting information system (e_g_, sales, cash collections, purchasing, disbursemen

Determine potential changes to business processes to improve the performance of an accounting information system (e_g_, robotic process automation, outsourcing, system changes)

Explain how the COSO internal control framework can be used to evaluate risks related to the use of blockchain in the context of financial reporting and to design and implement controls to address such risks

Summarize enterprise resource planning (ERP) and accounting information systems, what they encompass and how they interact

Explain how the COSO frameworks address cloud computing governance

Summarize the role and responsibilities of cloud service providers_

Explain cloud computing, including cloud computing models (infrastructure as a service (IaaS), platform as a service (PaaS), and software as a service (SaaS)) and deployment models (e_g_, public, private, hybrid)_

Explain the purpose and recognize examples of key components of IT architecture (e_g_, operating systems, servers, network infrastructure, end-user devices)_