The Detailed Curriculum

Professional Examination Level 1
Minimum Educational Qualifications Required: West African Examinations Council (WAEC) Certificate, National Examinations Council (NECO) Certificate, National Business and Technical Examinations Board (NABTEB) Certificate, Technical College Certificate, Cooperative Colleges Certificate, Professional Certificates of recognized professional bodies, or any of its equivalents (subject-for-subject exemption).


Core Subjects
INTRODUCTION TO COOPERATIVES
History of Cooperatives; Principles of Cooperatives; Concepts relating to Cooperatives Movement; Purpose and Characteristics of Cooperatives; Guidelines of Cooperatives’ Formation; Impacts of Cooperatives on an Economy.

INTRODUCTION TO SOCIAL ENTERPRISE AND INNOVATION
What is a social enterprise? Social Enterprise and its Purpose; Is it a new idea? Ethics of Innovation; Essentials of Innovation; What is “Expert Panel”? Businesses Classified as Social Enterprises; What is Social Impact Investment; Differences from, Similarities and Relationship with Other Companies and Markets; Funding Social Enterprises; Methods for Taking Social Enterprises to Scale, Roles of Major Corporations and Multinationals; Corporate Social Responsibility; What is the Fourth Sector?

COMPUTER AWARENESS AND APPLICATIONS
What is a Computer? Characteristics; Classification; Functions and Functionalities; Data, Information and Knowledge; Hardware; Software; Memory; Input and Output Devices; Application Software and System Software; Storage and Speed Measurements; Virus.

ECONOMICS OF COOPERATIVES
Definition; Forms of Organisation: Sole proprietorship, Partnership, Joint-stock Company, Corporation, Cooperatives, Demand Forecasting: purpose, scope, Methods of Demand Forecasting – Survey Method, Statistical Method, Price Practices and Strategies, Break-even Analysis, Capital Budgeting, Cost-Benefit Analysis, Maximisation and Minimization Techniques (differentiation), Measures of Central Tendencies and Dispersion, Graphical Representation of Data. Correlation, Regression and Trend analyses; Steps for Capital Project Evaluation; Structural Types of Cooperatives; Cooperative Federalism and Individualism; Schools of Thought; Definition and Differences between Horizontal and Vertical Integration; Cost Concepts; Price Policies of the Cooperative Business Enterprise; Legal Provisions on Cooperative Mergers.

FINANCIAL ACCOUNTING OF NOT-FOR-PROFIT ENTITIES
Introduction to Not-For-Profit Accounting, Differences between Not-For-Profits and For-Profits, Mission and Ownership, Tax-Exempt Status; Financial Statements of Not-For-Profits, Statement of Financial Position, Statement of Activities, General Ledger Accounts and Chart of Accounts; Illustration of the Statement of Financial Position and the Statement of Activities; Statement of Functional Expenses, Statement of Cash Flows, Notes to the Financial Statements, Additional Reporting by Not-For-Profits, Budgeting for Not-For-Profits, Sources for More Information on Not-For-Profit Accounting.

PROFESSIONAL DEVELOPMENT & INTERNSHIP TRAINING (SIWES)        
Students are required to undertake this training so as to have hands-on experiences about how the relevant organizations are structured and operate. A log book and report is required, for submission, upon completion. This shall be subjected to review in such manner that will ensure that the right experiences have been acquired.

Elective Subjects    
ELEMENTS OF MANAGEMENT
Definitions, Functions and Concepts of Management; Distinguishing between Management and Administration; The Evolution of Management Thoughts; Business Environment and Structure; Management Process; Contemporary issues in Management.

INTRODUCTION TO MARKETING
Definition of Terms; Theories, Concepts and Functions of Marketing; Distribution Channels; Strategies of Marketing; Classification of Markets; Consumer Rights; Marketing Mix; Pricing Right; Social Media Marketing.

COMPOSITION AND COMMUNICATION SKILLS
Definition and Importance; What is Communication? Types of Communication; Barriers to Effective Communication; The Communication Process; Effective Communication in the Workplace (Organisational Communication); Writing Effective Mails.

COST ACCOUNTING
Definition of Terms; Classification of Costs; Costs Behaviours; Estimation and Allocation; Costing Methods; Labour Cost Computation and Control; Materials Costing; Integrated Accounting System; Reconciliation of Costing and Accounting Records; Marginal Costing and Break even Analysis.

INTRODUCTION TO ENTREPRENEURSHIP
Meaning and Scope of the Enterprise/Entrepreneurship; History of Entrepreneurship in Nigeria; Types, Characteristics and Rationale of Entrepreneurship; Roles of Entrepreneurship in Economic Development; Entrepreneurial Characteristics and Attitude; Key Competencies and Determining Factors for Success in Entrepreneurship; Motivational Pattern of Entrepreneurs.
 

Professional Examination Level 2 – CICOSEMA Institute Junior Associate Certificate Examinations
Minimum Educational Qualifications Required: A’ Level, IJMB, National Diploma, National Certificate in Education, Cooperative Colleges Certificate, Professional Certificates of recognized professional bodies (subject-for-subject exemption allowed), or any of its equivalents.

Core Subjects
PRINCIPLES AND PRACTICE OF COOPERATIVES
Introduction; Early Cooperative Societies; First Cooperative Law; Rochdale Cooperative Principles; Cooperative Classification; Cooperative Roles and Responsibilities; Procedures for Organizing a Cooperative; Cooperative Benefits and Limitations; Cooperative Finance; Beginning of Cooperative Credit; Cooperative Management and Development; Cooperative Practice-Operational Guidelines, Cash Trading, Avoidance of Destructive Competition, Minimize Expenditure, Capital Formation, Selling at Market Price; Alternative Business Model; Taxation of Cooperatives.

ORGANISING AND MANAGING SOCIAL ENTERPRISES
Introduction; What is a Social Enterprise? Importance of Social Enterprises; What is Governance? The Organogram, Functions and Responsibilities; Selection Criteria and Procedure; Target Setting and Performance Appraisal; Corporate Culture; Conflict of Interests; Confronting the Funding Challenge. Substantial materials website: http://www.4lenses.org/setypology/structures

SOCIAL ENTERPRISE BUSINESS MODEL
Definitions-Social Enterprise; Types; Business Model-How it works, Examples, Key Success Factors (KSF); Social Entrepreneurship; The Concept of Innovation; Essentials of Innovation; What is Social Innovation? Social Innovation Dynamics.

COOPERATIVE LEGISLATION
Introduction; Sources of Cooperative Laws in Nigeria; Nature of Cooperative Law: Public, Private or Development? Format and Language of Cooperative Law; Registration of Cooperatives; Cooperative Principles; Obligations and Rights of Members; Organs and Management; Powers and Privileges of Registered Cooperatives; Powers to Grant Loans and Invest; Cooperatives’ Power to Own Property; Transfer of Dead Member’s Interest; Register of Cooperative Members; Registration and Liquidation of Cooperatives; Essentials of a Contract; Bankruptcy.

BUSINESS MATHEMATICS
 Principles of Simple and Compound Interests; Ratios, Proportions and Percentages; Basic Algebra; Marketing Mathematics; Application of Linear Equations; Annuities; Replacement Theory; Loans and Mortgages; Bonds and Sinking Fund; Investment Decisions.

Elective Subjects
SMALL BUSINESS MANAGEMENT
Meaning and Nature of Small Business; Roles of Small Businesses in the Economy; What is Entrepreneurship? Who is an Entrepreneur? The Business Idea, Feasibility Study and Writing a Business Proposal; Raising Capital for Small Businesses; Accounting Terminologies; Accounting Records for Small Businesses; Legal Framework for SMEs; Challenges of Small Businesses; Roles of Government and other Support Agencies in the Development of SMEs.

MICROCREDIT POLICIES & OPERATING INSTITUTIONS
Definition of Terms; Evolution of Microfinance; Government Policy; Microfinance Policy Objectives, Targets and Strategies; Formal and Informal Finance; Roles and Challenges of Microcredit Institutions; Risks- Financial, Operational and Strategic; Obstacles to Risk Management; Innovative Microcredit Institutions; Credit Philosophy; Loan Size Determination; Interest Rate Determination; Administrative Expense Rate; Target Capital Rate; Loan Loss Rate; Market Cost of Funds; Loan Application: Credit Scoring, Cash Management; Statistical Scoring Model, The Binary Logistic Regression Model, Judgmental Based Credit Scoring; Override and Under-ride Policies; Stakeholders’ Roles and Responsibilities; Donor Agencies.

FINANCIAL ACCOUNTING OF NOT-FOR-PROFIT ENTITIES
Introduction to Not-For-Profit Accounting, Differences between Not-For-Profits and For-Profits, Mission and Ownership, Tax-Exempt Status; Financial Statements of Not-For-Profits, Statement of Financial Position, Statement of Activities, General Ledger Accounts and Chart of Accounts; Illustration of the Statement of Financial Position and the Statement of Activities; Statement of Functional Expenses, Statement of Cash Flows, Notes to the Financial Statements, Additional Reporting by Not-For-Profits, Budgeting for Not-For-Profits, Sources for More Information on Not-For-Profit Accounting.

PRODUCTION AND MATERIALS MANAGEMENT
Definition of Terms; Production System, classification and objectives; Concept of Operations; Plant Location and Layout, including classification and principles; Location Theories and Models (Factor Rating Method, Weighted Factor Rating Method, Load-distance Method, Centre of Gravity, Break Even Analysis); Materials Handling and Equipment; Scope of Materials Management; Material Planning and Control; Purchasing; Stores Management; Inventory Control or Management; Standardization.

PRACTICE OF ENTREPRENEURSHIP
Business Ideas Generation Techniques; Identifying and Assessing Business Opportunities; Enterprise Development by Business Idea Evaluation; Product Selection Criteria; Service Selection Criteria; Starting an Enterprise: Process and Procedure; Operational Techniques in Managing an Enterprise; Existing Industries and Support Agencies in Nigeria; Industries’ Development: Roles of Commercial and Development Banks; Role of Personal Savings and Portfolio Investment in National Economic Development.
 

Professional Examination Level 3
Minimum Educational Qualifications Required: HND, BSc, Cooperative Colleges Certificate, Junior Associate Certificate of CICOSEMA Institute, Professional Certificates of recognized professional bodies (subject-for-subject exemption allowed), or any of its equivalents.

Core Subjects
CORPORATE SOCIAL RESPONSIBILITY (CSR) & SOCIAL IMPACT ASSESSMENT (SIA)
Definition of Terms; Objectives of CSR and SIA; Framework for Socially Responsible Behaviour; Needs Assessment; Vision and Corporate Strategy; SIA Measurement Tools; Implementation and Monitoring; Oversight and Accountability; Sustainability Reporting and Disclosure.

STATISTICAL AND QUANTITATIVE TECHNIQUES
What are Quantitative Techniques? Approaches; Number System; Set Theory; Sequence and Series; Equations; Matrices; Mathematical Tools, including Linear Programming; Statistical Tools; Forecasting; Inventory Control;  Model Development; Decision Making.

CORPORATE FINANCE AND STRATEGY
Introduction, Nature, Scope and Purpose of Financial Management; Financial Statement Analysis; Sources of Finance; Canons of Business Credit Ethics; Cost of Capital; Investment Appraisal Techniques; Allowing for Risks in Project Appraisal; Measures of Value Creation; Options; Managing Exchange Risks.

COMPARATIVE COOPERATIVES
Meaning of Cooperative; What is Comparative Cooperative? Scope; Historical Developments; Approaches to the Study of Comparative Cooperative Cooperatives History around the World-Europe, Africa, Asia, South America and North America; Rochdale Pioneers; Cooperative Revolutionary Roots in England; Cooperative History in America; History of Cooperative in Nigeria, Statistics of Cooperative for Selected Countries; International Cooperative Organisations: International Fund for Agricultural Development (IFAD); International Cooperative Alliance; International Federation of Agricultural Producers (IFAP); International Agency for Cooperative Development (ICD); World Council of Credit Unions –WOCCU; Restructuring of Cooperative in 21st century-Introduction; Agriculture Cooperative; Consumer Cooperative; Service Cooperative; Hybrid Cooperative; Cooperative Business Model.

COOPERATIVE FIELD ADMINISTRATION
Definition of Terms; The Cooperative Assistant; Cooperative Education; Advisory Duties; Supervision and Control; Auditing; Inspection, including Books for Inspection; Arbitration.

CASES IN FEASIBILITY ANALYSIS (FIELD TRIP)
This subject shall focus on Field Trip Report Writing by the student. Ability to document hands-on observations is key. This may be carried out jointly (as a group, with individual reports writing) or as individual. All data supplied shall be verifiable.

Elective Subjects   
CUSTOMER RELATIONSHIP MANAGEMENT
Definition and its Development; The Traditional Model; Introduction; Customer Basis; Who/what is a customer? Defining customer expectation; Types of customers; Customers satisfaction; Customer Service; Customer Relation; Customer Care; Effective Communication for Handling Customer; Telephone Etiquette and E-mail; Understanding the Customer; The RATER Model; The 3As of Customer Care; Parts of CRM-Analytical, Operative, Collaborative; Benefits of CRM; How Can I Use CRM in My Business? Service Attitude; Communication-Listening to the Customer; Customer Complaints/Handling Systems; Win and Keep Customer For Life; Implementing CRM in Your Business: Characteristics and Benefits; Customer Treatment –Internal & External; Developing a CRM Strategy; Possibilities for Using CRM; Self Examination; Social and Cloud-Based CRM; Implementing CRM.

COMPANY AND CONTRACT LAWS
Definition of Law; Schools of Thought in Law; Sources of Nigerian Laws; Rules of Statutory Interpretation; Essentials of a Contract; Sources of Cooperative Laws in Nigeria; Legal Nature of Companies and their Formation; The Corporate Affairs Commission, Incorporation/Registration of Business Names and Companies; Sources of Company Capital; Corporate Meetings and Resolutions, Accounting, Auditing and Dividend Policy; Filing of Returns; Amalgamation, Takeover, Restructuring, Winding-up, and Liquidation of Companies.

PROJECT MANAGEMENT
Definition; Principles and Perspectives; Organisation and Structure; Stakeholders; Project Management Phases; Planning and Estimating; Project Team; The Project Manager; Project Planning and Estimating; Risks and Uncertainties; Control; Communication and Documentation; Project Completion.

MANAGEMENT ACCOUNTING
Managerial accounting fundamentals; Overheads; Process Costing; Methods of Costing-Job Batch and Contract Costing; Joint Product and By-products; Cost Control Accounts; Cost-Volume-Profit Analysis; Budgets and Budgetary Control; Standard Costing; Activity Based Cost Determination; Make or Buy Decisions; Transfer Pricing.

SUPPLY CHAIN MANAGEMENT
Definition of Terms; Supply Chain Management Principles; Warehousing Operations; Transportation Operations; Relationship Management; Demand Planning; Manufacturing and Service Operations; Inventory Management; Supply Management & Procurement; Contract Negotiation.
 

Professional Examination Level 4 – CICOSEMA Institute Full Associate Certificate Examinations
Minimum Educational Qualifications Required: Possession of CICOSEMA Institute PL 3 Certificate.

Core Subjects
LEADERSHIP, MANAGEMENT & STEWARDSHIP IN THE 3RD SECTOR
Definition of Terms; Theories of Leadership; Attributes of Leadership; Factors and Principles of Leadership; Bass' Theory of Leadership; Principles of Management; Characteristics of Stewardship; Contemporary Theories of Stewardship; Typology of Steward Leader Characteristics.

PROJECT DESIGN AND GRANTSMANSHIP
Project Design Cycle; Organizational Capacity Assessment; Identifying Entry-Points for Integration; Project Planning Frameworks and Project Design; Project Overview; Organizational Profile; Project Background and Justification; Project Description; Implementation Timeline; Monitoring and Evaluation; Program Management; Sustainability; Project Budget; What is a Grant? Why Apply for Grants? Show Me the Money! (…where is it?); Before You Start Writing; Current State of Funding; Components of a Grant; Three True Outcomes; Revising; Private Foundations; Letter Proposals; Notes on Grantsmanship.

COOPERATIVE MANAGEMENT
Definition of Terms; Theory of Cooperation; Cooperative Management: Concept and Applications; Functions; Responsibility of the General Manager and Other Employees; Representativeness & Participation: General Assembly, Assembly Agenda & Documentation, Voting Rules & Procedures, Executive Management Responsibilities, Code of Conduct and Ethical Standards, Risk and Credit Policies; Supervision & Control: Members, Meetings, Audits, Statutory Audit Committee.

INSPECTION, INVESTIGATION AND REPORT WRITING
Inspection: Definition; Nature and Purpose of Inspection; Scope of Inspection; Types of Inspection; Scientific Approaches to Inspection; Inspection Process; Qualities of an Inspector; Duties and Responsibilities of an Inspector; Obtaining and Handling Documents.
Investigation: Definition; Nature and Purpose of Investigation; Depth of Investigation; Types of Investigation; Qualities of an Investigator; Duties and Responsibilities of an Investigator; Investigation Process; Obtaining and Handling Documents; Evidence Gathering; Conducting Interviews; Applying Forensics.
Report Writing: Features of a Good Report; Purpose and Structure of a Report; Producing and Communicating the Report; Presentation of Inspection and Investigation Reports; Writing Fraud Examination Report.
Sundry Matters: Preparing a Checklists; Relationship with Client; Confidentiality of Information; Duties and Conflicts of Interest with Former and Current Government Officers, Employers and Employees; Engagement by Client and Third Parties; Advisor; Fees; Competence, Diligence, Duties, Communications.

PROFESSIONAL RESPONSIBILITY & ETHOS
Introduction; Meaning; Principles-General and Specific; Fostering Ethical Behaviour; Competence, Confidentiality, and Other Ethical Conundrums; The Professional Oath; Personal Conduct, including Conflict of Interest; Reporting Wrongdoing; Hot Topics in Ethics and Avoiding Professional Discipline. Practical Case Studies.

Elective Subjects   
ECONOMIC PLANNING AND DEVELOPMENT
Introduction; Subject Analysis; Meaning & Need of Planning; Types of Economic Planning; Objectives of Economic Planning; Planning in Mixed Economy; Issues in Development Planning: Input-output Analysis : Meaning and Uses, Capital-output Ratio: Meaning and Importance, Choice of Techniques, Project Evaluation; Stakeholders and their Levels of Involvement; Economic Development Goal, Objectives, and Policies; Need for Economic Development; Planning for Economic Development; Organizational Development; Infrastructure: Establishing the Physical Foundation for Economic Development; Business Development: Retention and Expansion, Attraction and Entrepreneurship; Workforce Development: Education, Training and Skill Development; Community Cash Flow; Regional Collaboration.

MARKETING MANAGEMENT
Definition of Terms; Consumer Behavior; Marketing Channels; Services Marketing; Buying and Merchandising; Target Market Analysis; Integrated Marketing Communications; Marketing Research; Professional Selling; Business Registration and Compliance; Visual Merchandising; Branding; Internet/Social Media Marketing; Collaborative Marketing; Sales Promotion.

FINANCIAL MANAGEMENT
Financial and Non-Financial Objectives of the Firm; The Treasurer; Financial Planning and Forecasting; Financial Models; Financial Analysis of Performance; Nigeria’s Financial System; Short Term and Long Term Financing; The Stock Exchange and the Stock Market; Institutional Investments; Capital Expenditure Decisions; Asset Replacement Decisions; Capital Budgeting: Tax and Inflationary Implications; Decisions under Risks and Uncertainties; Capital Rationing; Cost of Capital and Gearing; Portfolio Theory; Capital Asset Pricing Models; Corporate Restructuring and Valuation; Working Capital Management; Risks Management; Dividend Policy.

HUMAN RESOURCE MANAGEMENT
Define Human Resource Management (HRM); Scope of Human Resource Management; Processes in Human Resource Management; Explain the Skills of HR Professionals; Role of HRM in Performance Management ; Hiring Strategies followed by Organizations; Retention Strategies; Explain Human Resource Planning; Explain How HRM Manages Employee’s Performance? Explain the Management of Contractors; What is Strategic Human Resource Management? What is Global Human Resource Management? What is Human Resource Information System? List the Tips for Effective HRM.

BUSINESS POLICY AND STRATEGY
Definition of Terms; Nature of Policy and Strategy in Business; Dynamics of the Business Environment; Overview of Strategic Management; Foundations of Strategy Formulation; Organizational Audit: Laying the Foundation for the Future; SWOT Analysis: External and Internal Factors; Components of Strategy Formulation and Competitive Dynamics; Impact of Personal Values on Strategy Values; Global Strategy and Strategic Alliances; Basis of Strategy Execution & Corporate Governance; Mergers, Acquisitions and Divestiture; Strategic Leadership, Managing Accelerating Change & Innovation; Concept of Social Responsibility.
 

Professional Examination Level 5 (PL 5-Optional) - Professional Consultancy Practice Certificate Examinations
Minimum Educational Qualifications Required: Possession of CICOSEMA Institute PL 4 Certificate.

Core Subjects
QUALITY ASSURANCE & CONTROL
What is Quality? Why Manage Quality? Principles of Quality; Importance of Quality Systems Management; Quality Management Techniques; Quality Management System; Supervision and Quality Control; What is Supervision? Types of Supervision; Functions of Supervision; The Supervisor; What is Quality Control? Types of Quality Control; Benefits of Quality Control; Management Control Systems: What are: Management, Control and System? Types of Management Control System; Managerial Approaches to Implementing Controls; Primary Types of Organizational Control; Importance of Strategic Control; Differences between Strategic Control and Operation; What is Total Quality Management (TQM)? Total Quality Management Tools; Elements of TQM; Service Quality; Total Quality Management and Service Quality.

EDUCATION AND TRAINING
Definition of Terms; Education & Training: General and Specific Objectives, Differentiate the two; Common Types of Training; Educational Structure; Features of Cooperative Education;  Current Education Reforms; Need for Continued Improvement; Desired Qualities; Developing Strategic Plan; Core and Cross-Cutting Education; Work Integrated Learning; Improving K-12 General Education; Improving Higher Education; Strengthening Technical and Vocational Education and Training (TVET); Enhancing Scientific Research; Work Integrated Learning; Overall Strategy: Funding Arrangements; Support Inputs; Organisation and Management; Curriculum; Measurement and Examination; Tutors; Research and Development; Government Regulations.

PROFESSIONAL PRACTICE RISKS AND INDEMNITY
Definition of Terms: What is Professional Practice? What are Risks? Types of Risk; Distinguish High Risks from Other Types; What is Professional Indemnity Insurance (PII) (Risks Transfer); Compensation Fund; What is an Indemnity? Advantages of Indemnity; Individual and Joint Liabilities; Indemnity Liability; Indemnity Cover; Indemnity Cost; Distinguish Comprehensive and Third Party Indemnity; Writing a Proposal for Indemnity; Failure in Upfront Premium Payment; Default, or Failure, of Mitigator; Ceasing Practice.

CASE STUDY ANALYSES
 Introduction; APPLES Theory; Types of case study; Skills Requirement in case analysis; Learning curve in case analysis; New concept in case analysis; Procedures involved in case analysis; Customer Care practice;  What is a Group Discussion? Importance of Group Discussion; Types of Group Discussion; Process of Group Discussion; Evaluation Criteria of Group Discussion; Preparing for Group Discussion; Dos and Don’ts of Group Discussion; FAQs on Group Discussion.; Samples of cases.

MARKETING OF SERVICES (LONG ESSAY)
This is a Practical Project Presentation, in writing, to a panel of assessors who shall engage the student, in a question and answer session, on how the objectives were achieved, or why it fell short of expectations. The format of presentation, methodology and outcomes shall form the bases of assessment.

Elective Subjects   
PEACE INITIATIVES, CONFLICTS MANAGEMENT AND ALTERNATIVE DISPUTES RESOLUTION    
Definition of Terms; Theory Of Conflicts; Culture and Conflict; Neutral Fact Finding and Investigation; Domestic Relations Mediation; Managing Organizational Conflict; Mediation Principles and Practice; Negotiation Strategies; Facilitation Avenues; Restorative Practices; Negotiation Skills; Mediation, Conciliation and Arbitration.

PROFESSIONAL RESPONSIBILITY AND ETHOS
Introduction; Meaning; Principles-General and Specific; Fostering Ethical Behaviour; Competence, Confidentiality, and Other Ethical Conundrums; The Professional Oath; Personal Conduct, including Conflict of Interest; Reporting Wrongdoing; Hot Topics in Ethics and Avoiding Professional Discipline. Practical Case Studies.

AUDITING OF NOT-FOR-PROFIT ENTITIES
What is an Independent Audit? What is a Financial “Review”? What is a “Compilation”? Client and Engagement Acceptance; Roles of the Auditor, Management, and those Charged with Governance; Types of "Audits" Not-For-Profits may Undergo; Board's Role and Audit Committees; Audit Planning and Risk Assessment; Audit Procedures: A Step-By-Step Approach - Step 1: Selecting an Audit Firm, How much should an Independent Audit Cost? Step 2: Preparing For The Audit Step 3: After the Audit; Myth: Audits Uncover Fraud; Risks Evaluation; Audit Tests and Controls; Conclusions and Reporting.

STRATEGIC MANAGEMENT
Overview of Strategic Management; Strategic Management Concept and Psychology; Strategic Management Process; Management Principles; Basic Models of Strategic Management; Ethical Decision Making; Strategic Decision-Making; SWOT Analysis; Opportunity Analysis and Market Targeting; Strategy Formulation; Strategic Management Control and Evaluation; Strategic Management Planning; Corporate Planning; Strategic Alternative- Grand Strategies; Strategic Choice; Activating Strategy; Structural Implementation.