1. INTERNAL CONTROL
1.1. Definisi
1.2. Tujuan
1.3. Fungsi dasar
1.3.1. Preventive Control
1.3.2. Detective Control
1.3.3. Corrective Control
1.4. Kategori
1.4.1. General Control
1.4.2. Application Control
2. MANAJEMEN RISIKO
2.1. Definisi Risiko
2.1.1. Exposure
2.1.2. Impact
2.1.3. Likelihood
2.2. Asal risiko
2.2.1. Unintentional errors
2.2.2. Deliberate errors/fraud
2.2.3. Unintentional losses of assets
2.2.4. Theft of assets
2.2.5. Breaches of security
2.2.6. Acts of violence
2.2.7. Natural disaster
2.3. Kerangka kerja
2.3.1. COBIT
2.3.2. COSO
2.3.3. COSO ERM
3. CORPORATE GOVERNANCE
3.1. Definisi
3.2. Latar belakang
3.2.1. Agency problem
3.3. Elemen CG
3.3.1. Dewan Komisaris
3.3.2. Dewan Direksi
3.3.3. Auditor Independen
3.3.4. Komisaris Independen
3.3.5. Komite Audit
4. DEFINISI
4.1. Sistem
4.1.1. Kumpulan komponen
4.1.1.1. Subsistem
4.1.2. Berinteraksi
4.1.3. Tujuan sama
4.1.3.1. Goal Conflict
4.1.3.2. Goal Congruence
4.2. Informasi
4.2.1. Fakta
4.2.2. Data yang diproses
4.2.3. Berguna bagi user
4.2.3.1. Information overload
4.2.4. Pengambilan keputusan
4.2.5. Value/manfaat/benefit
4.2.5.1. berkurang ketidakpastian
4.2.5.2. peningkatan kualitas keputusan
4.2.5.3. peningkatan kemampuan perencanaan
4.2.6. Karakteristik
4.2.6.1. Relevant
4.2.6.2. Reliable
4.2.6.3. Complete
4.2.6.4. Timely
4.2.6.5. Understandable
4.2.6.6. Verifiable
4.2.6.7. Accessible
4.3. Business Process
4.3.1. Revenue Cycle
4.3.2. Expenditure Cycle
4.3.3. Production/Conversion Cycle
4.3.4. HR/Payroll Cycle
4.3.5. Financing Cycle
4.3.6. General Ledger & Reporting System
5. RAGAM SISTEM INFORMASI
5.1. Management Information System
5.2. Accounting Information System
5.3. Executive Information System
6. IT GOVERNANCE
6.1. Pencetus
6.2. Komponen SI
6.2.1. People
6.2.2. Procedures and Instructions
6.2.3. Data
6.2.4. Softwares
6.2.5. IT Infrastructures
6.2.6. IC & Security Procedures
6.3. Relevansi Profesi Akuntan
6.3.1. Auditor
6.3.2. Manajer bagian akuntansi
6.3.3. Bagian perpajakan
6.3.4. Konsultan