Complete and submit Part 2 of the Final Project using Microsoft® PowerPoint®.

Part 2 of the Final Project, due at the end of this unit, requires you to identify and describe internal controls in the business process that you documented for Part 1 of the Final Project.

1. Start with the document turned in for Part 1. Review each stage of the process and identify where an internal control SHOULD exist. Then, determine if a control actually DOES exist. Extend your document by creating a new section at the end that explains the nature of the internal controls currently working and that identifies controls that should be put in place. As this exercise involves a single business process, include only manual (i.e., human) and application-level IT (i.e., system) controls. Use the guidelines below for your documentation and make sure to reference your system flowchart.
2. Documentation Guidelines of Existing Controls:

• Identify the risk the control mitigates.
• Detail if the control is manual or an application-level.
• If manual, identify the person(s) involved and explain what they do.
• If an application control, classify the control as an input, processing, or output control and explain how the control works or should work.

1. Documentation Guidelines of Missing Controls:

• Identify the risk not covered by existing controls.
• Propose an internal control that would mitigate the risk. Make sure to include the same information from the guidelines for existing controls documentation.

1. Documentation Guidelines of Existing General IT Controls: Identify and document five general IT controls important to (or should be important to) the organization:

• Identify the risk the control mitigates.
• Classify the control as one of the five types listed within your textbook: 1) personnel policies, 2) file security controls, 3) business continuity planning, 4) computer facility controls, or 5) access to computer file.
• Explain how the control works or should work.

Add Part 2 of the Final Project to Part 1. The Final Project (Parts 1 and 2) should be 10–15 PowerPoint slides with APA reference list of 5-10 references and will be evaluated for content and professionalism. Please remember to add brief notes to the slides. Flowcharts and other figures may be included at the end of the PowerPoint. Do not write a paper. Submit your PowerPoint file via the course Dropbox by the final day of the unit (i.e., Tuesday midnight).

Review the Unit 6 Final Project rubric for full details.

Directions for Submitting your Final Project

Compose your Final Project in a Microsoft PowerPoint file and save it as Username AC550 Final Project: Part 2 Unit 6.doc (Example: TAllen AC550 Final Project: Part 2 Unit 6.doc). Submit your file by selecting the Unit 6: Final Project Dropbox by the end of Unit 6.