[barelystayingsane]

Some of the Becker flashcards for BEC 1 ask you to list the principles/key elements of the principles of the IC and ERM Integrated Frameworks. For example:

What are the principles associated with the control activities component of COSO’s IC Integrated Framework?

1. Risk Assessment Integration

2. Selection and Development

3. Policies and Procedures

4. Information and Technology

This list just seems incredibly vague to me…more like an outline than a list that needs to be memorized. No details whatsoever. Do we really need to memorize them? I just don’t understand why Becker would make flashcards out of them.

[Zaq]

Pretty sure Becker would make flashcards out of them because you need to know them for the exam.

Learn and know it. The principles are tested in Becker HW questions from what I've seen so far, so I don't think they're attempting to feed you useless information. Outlines on the flashcards, but details are in the book.

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[Author]

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