Read the Notes to the Financial Statements (FS) for your SEC 10-K company.  These “notes” are displayed after the financial statements.
1. Inventory comments: comment on inventory issues using the concepts of materiality and geographic location.
2. Inventory and Sales: comment on issues related to diversity in customer base and issues of internal control.
3. Accounts Receivable and Sales:  comment on issues related to the selling and distribution system of your SEC 10-K company and issues of fraud as well as internal control.
4. Challenges and opportunities you see as you relate our auditing topics to your company.  Details are high level in the SEC 10-K but organizations rely on Auditing concepts, as they prepare for the audits and as part of their internal control process.
The postings for the SEC 10-K company should assist you with your SEC 10-K paper and project.

please use PepsiCo 10k, link provide below
https://www.sec.gov/Archives/edgar/data/77476/000007747619000017/pepsico201810-k.htm#s1A5A3E567CB957569E2B49DDD22FB8A2

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