? Describe the various transaction cycles, financial reporting, management reporting
systems and e-commerce. (ULO 2)
? Understand the risks inherent in computer-based systems/ERP, including ecommerce, the role of ethics and the various internal control processes that need
to be in place. (ULO 4)
? Appreciate the opportunities for computer fraud and the security measures in
electronic commerce that need to be taken to overcome this. (ULO 5)
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