| LO H-1 | Identify how the use of an automated transaction processing system impacts the audit examination. |
| LO H-2 | Provide examples of general controls and understand how these controls relate to transaction processing in an accounting information system. |
| LO H-3 | Provide examples of automated application controls and understand how these controls relate to transaction processing in an accounting information system. |
| LO H-4 | Describe how the audit team assesses control risk in an IT environment. |
| LO H-5 | Identify how audit teams perform tests of controls in an IT environment. |
| LO H-6 | Describe the characteristics and control issues associated with end-user and other computing environments. |
| LO H-7 | Define and describe computer fraud and the controls that can be used to prevent it. |
