The material comprises of powerpoint slides useful for delivering lectures on internal control systems and risk management. These slides can also be used for handouts and study notes for students. The material can also be used by professionals workign in the accounts or internal audit deparment and who wish to make a presentation on what an internal control and risk management system is. The material makes references to COSO's internal control framework and their entity risk management (ERM cube). Special focus is made on the work of audit committees and internal audit in the area of internal control and risk management. Further details of topics covered can be found in the table of contents given in the free preview.