Overview
This unit is designed to provide you with knowledge of the role technology plays in collecting, recording, storing and communicating accounting information. You will integrate your knowledge of accounting information systems and internal control techniques to analyse and evaluate existing and proposed systems. Control principles and procedures which prevent unethical practices such as computer fraud and abuse are also examined.
Details
Pre-requisites or Co-requisites
Prerequisites: ACCT19084 and COIS11011
Important note: Students enrolled in a subsequent unit who failed their pre-requisite unit, should drop the subsequent unit before the census date or within 10 working days of Fail grade notification. Students who do not drop the unit in this timeframe cannot later drop the unit without academic and financial liability. See details in the Assessment Policy and Procedure (Higher Education Coursework).
Offerings For Term 3 - 2018
Attendance Requirements
All on-campus students are expected to attend scheduled classes – in some units, these classes are identified as a mandatory (pass/fail) component and attendance is compulsory. International students, on a student visa, must maintain a full time study load and meet both attendance and academic progress requirements in each study period (satisfactory attendance for International students is defined as maintaining at least an 80% attendance record).
Recommended Student Time Commitment
Each 6-credit Undergraduate unit at CQUniversity requires an overall time commitment of an average of 12.5 hours of study per week, making a total of 150 hours for the unit.
Class Timetable
Assessment Overview
Assessment Grading
This is a graded unit: your overall grade will be calculated from the marks or grades for each assessment task, based on the relative weightings shown in the table above. You must obtain an overall mark for the unit of at least 50%, or an overall grade of ‘pass’ in order to pass the unit. If any ‘pass/fail’ tasks are shown in the table above they must also be completed successfully (‘pass’ grade). You must also meet any minimum mark requirements specified for a particular assessment task, as detailed in the ‘assessment task’ section (note that in some instances, the minimum mark for a task may be greater than 50%). Consult the University’s Grades and Results Policy for more details of interim results and final grades.
All University policies are available on the CQUniversity Policy site.
You may wish to view these policies:
- Grades and Results Policy
- Assessment Policy and Procedure (Higher Education Coursework)
- Review of Grade Procedure
- Student Academic Integrity Policy and Procedure
- Monitoring Academic Progress (MAP) Policy and Procedure – Domestic Students
- Monitoring Academic Progress (MAP) Policy and Procedure – International Students
- Student Refund and Credit Balance Policy and Procedure
- Student Feedback – Compliments and Complaints Policy and Procedure
- Information and Communications Technology Acceptable Use Policy and Procedure
This list is not an exhaustive list of all University policies. The full list of University policies are available on the CQUniversity Policy site.
Feedback, Recommendations and Responses
Every unit is reviewed for enhancement each year. At the most recent review, the following staff and student feedback items were identified and recommendations were made.
Feedback from Feedback via moodle
Update lectures. Provide more clarification of assessment requirements
Lectures will be updated based upon the new edition of the textbook. Students will be provided detailed explanation of the assessment items and what is required.
- Identify the role of AIS and internal controls in producing quality financial information
- Describe the fundamental concepts of database systems
- Compare the control frameworks for an AIS and critically evaluate their effectiveness on the internal control environment
- Discuss the ways and remedies of unethical practices relating to computer fraud and the issues relating to systems reliability
- Apply the knowledge of AIS to solve problems relating to key business decisions
Alignment of Assessment Tasks to Learning Outcomes
| Assessment Tasks | Learning Outcomes | ||||
|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |
| 1 - Online Quiz(zes) - 20% | |||||
| 2 - Written Assessment - 20% | |||||
| 3 - Practical Assessment - 10% | |||||
| 4 - Examination - 50% | |||||
Alignment of Graduate Attributes to Learning Outcomes
| Graduate Attributes | Learning Outcomes | ||||
|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |
| 1 - Communication | |||||
| 2 - Problem Solving | |||||
| 3 - Critical Thinking | |||||
| 4 - Information Literacy | |||||
| 5 - Team Work | |||||
| 6 - Information Technology Competence | |||||
| 7 - Cross Cultural Competence | |||||
| 8 - Ethical practice | |||||
| 9 - Social Innovation | |||||
| 10 - Aboriginal and Torres Strait Islander Cultures | |||||
Alignment of Assessment Tasks to Graduate Attributes
| Assessment Tasks | Graduate Attributes | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | |
| 1 - Online Quiz(zes) - 20% | ||||||||||
| 2 - Written Assessment - 20% | ||||||||||
| 3 - Practical Assessment - 10% | ||||||||||
| 4 - Examination - 50% | ||||||||||
Textbooks
Accounting Information Systems
Global Edition (14e) (2017)
Authors: Romney & Steinbart
Pearson Higher Ed
Harlow Harlow , Essex , UK
ISBN: 9781292220086
Binding: Paperback
Additional Textbook Information
There will also be an e-version of the textbook available for students to purchase. Students can access E-text via this link: http://www.pearson.com.au/9781292220130
However, if you prefer a paper text, they are still available from the CQUniversity Bookshop here: http://bookshop.cqu.edu.au (search on the Unit code)
IT Resources
- CQUniversity Student Email
- Internet
- Unit Website (Moodle)
All submissions for this unit must use the referencing style: Harvard (author-date)
For further information, see the Assessment Tasks.
a.ding@cqu.edu.au
Module/Topic
Overview of accounting information systems and enterprise resource planning systems
Chapter
1 & 2
Events and Submissions/Topic
Module/Topic
Systems documentation techniques
Chapter
3
Events and Submissions/Topic
Module/Topic
Databases
Chapter
4
Events and Submissions/Topic
Module/Topic
Computer fraud and abuse techniques
Chapter
5 & 6
Events and Submissions/Topic
Module/Topic
Chapter
Events and Submissions/Topic
Module/Topic
Internal control and accounting information systems
Chapter
7
Events and Submissions/Topic
Module/Topic
Information security, confidentiality and privacy controls for reliability of information systems
Chapter
8 & 9
Events and Submissions/Topic
Module/Topic
Auditing computer-based information systems
Chapter
11
Events and Submissions/Topic
Module/Topic
AIS applications: the business cycles - I
Chapter
12 & 13
Events and Submissions/Topic
Written Assessment Due: Week 8 Friday (11 Jan 2019) 11:45 pm AEST
Written Assessment Due: Week 8 Friday (11 Jan 2019) 11:45 pm AEST
Module/Topic
AIS applications: the business cycles - II
Chapter
15 & 16
Events and Submissions/Topic
Module/Topic
Systems development and analysis
Chapter
20
Events and Submissions/Topic
Online Quizzes Due: Week 10 Friday (25 Jan 2019) 11:45 pm AEST
Practical Assessment Due: Week 10 Friday (25 Jan 2019) 11:45 pm AEST
Online Quizzes Due: Week 10 Friday (25 Jan 2019) 11:45 pm AEST
Practical Assessment Due: Week 10 Friday (25 Jan 2019) 11:45 pm AEST
Module/Topic
Systems design and implementation
Chapter
22
Events and Submissions/Topic
Module/Topic
Chapter
Events and Submissions/Topic
Module/Topic
Chapter
Events and Submissions/Topic
1 Online Quiz(zes)
Assessment item 1 is an individual task. It includes two online quizzes (quiz 1 and quiz 2) of 10 marks each. Each test consists of 20 questions of 0.5 marks each. This this assessment item will be available online in moodle from week 2.
2
Other
Week 10 Friday (25 Jan 2019) 11:45 pm AEST
Results will be available in Moodle immediately after submission of each online test
For each question, there are four alternative answers including one correct answer. 0.5 mark will be provided based on the correctness of answer to each question. Relevant guidelines in moodle will help understand which chapters are important for each quiz.
- Identify the role of AIS and internal controls in producing quality financial information
- Describe the fundamental concepts of database systems
- Compare the control frameworks for an AIS and critically evaluate their effectiveness on the internal control environment
- Discuss the ways and remedies of unethical practices relating to computer fraud and the issues relating to systems reliability
- Communication
- Information Literacy
- Information Technology Competence
- Ethical practice
2 Written Assessment
Assessment item 2 is an individual task. Students will be required to answer a number of questions and write a report in 2,000 words (excluding the executive summary, introduction, conclusion and references). Details of this assessment item will be available in Moodle in week 2.
Week 8 Friday (11 Jan 2019) 11:45 pm AEST
Week 11 Monday (28 Jan 2019)
Marked assessments will be returned via moodle
Assessment item 2 will be marked on the basis of depth of knowledge and presentation skills (e.g., grammar, punctuation, and referencing) demonstrated through a written report. Students need to refer to the specific assessment criteria and any relevant advice posted on the unit website by the unit coordinator. It is essential that students regularly check moodle website.
- Identify the role of AIS and internal controls in producing quality financial information
- Describe the fundamental concepts of database systems
- Compare the control frameworks for an AIS and critically evaluate their effectiveness on the internal control environment
- Discuss the ways and remedies of unethical practices relating to computer fraud and the issues relating to systems reliability
- Apply the knowledge of AIS to solve problems relating to key business decisions
- Communication
- Problem Solving
- Critical Thinking
- Information Technology Competence
3 Practical Assessment
Assessment item 3 is an individual task. This assessment requires the submission of a small essay examining how AIS concepts are used in real-life company financial reporting. Details of this assessment item will be available in Moodle in week 5.
Week 10 Friday (25 Jan 2019) 11:45 pm AEST
Exam Week Monday (11 Feb 2019)
Marked assessments will be returned via moodle
This assessment will be marked on the basis of the quality of the essay on selected AIS concepts and their use in company financial reporting, student's communications through moodle regarding this assessment item and presentation skills (e.g., grammar, punctuation, and referencing).
- Identify the role of AIS and internal controls in producing quality financial information
- Apply the knowledge of AIS to solve problems relating to key business decisions
- Communication
- Problem Solving
- Information Technology Competence
- Ethical practice
Examination
As a CQUniversity student you are expected to act honestly in all aspects of your academic work.
Any assessable work undertaken or submitted for review or assessment must be your own work. Assessable work is any type of work you do to meet the assessment requirements in the unit, including draft work submitted for review and feedback and final work to be assessed.
When you use the ideas, words or data of others in your assessment, you must thoroughly and clearly acknowledge the source of this information by using the correct referencing style for your unit. Using others’ work without proper acknowledgement may be considered a form of intellectual dishonesty.
Participating honestly, respectfully, responsibly, and fairly in your university study ensures the CQUniversity qualification you earn will be valued as a true indication of your individual academic achievement and will continue to receive the respect and recognition it deserves.
As a student, you are responsible for reading and following CQUniversity’s policies, including the Student Academic Integrity Policy and Procedure. This policy sets out CQUniversity’s expectations of you to act with integrity, examples of academic integrity breaches to avoid, the processes used to address alleged breaches of academic integrity, and potential penalties.
What is a breach of academic integrity?
A breach of academic integrity includes but is not limited to plagiarism, self-plagiarism, collusion, cheating, contract cheating, and academic misconduct. The Student Academic Integrity Policy and Procedure defines what these terms mean and gives examples.
Why is academic integrity important?
A breach of academic integrity may result in one or more penalties, including suspension or even expulsion from the University. It can also have negative implications for student visas and future enrolment at CQUniversity or elsewhere. Students who engage in contract cheating also risk being blackmailed by contract cheating services.
Where can I get assistance?
For academic advice and guidance, the Academic Learning Centre (ALC) can support you in becoming confident in completing assessments with integrity and of high standard.
What can you do to act with integrity?
