CQUniversity Unit Profile

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ACCT19066 Accounting Systems and Assurance
Accounting Systems and Assurance
All details in this unit profile for ACCT19066 have been officially approved by CQUniversity and represent a learning partnership between the University and you (our student).
The information will not be changed unless absolutely necessary and any change will be clearly indicated by an approved correction included in the profile.
General Information


Accountants are increasingly expected to be competent in their understanding of complex business processes and information systems used in organisations. This unit will provide you with the essential skills and knowledge needed to understand and use such Accounting Information Systems throughout your career. You will develop knowledge in accounting systems and business processes, basic system documentation tools, database management, fraud and other threats, as well as appropriate internal controls. You will also investigate and study technological developments in areas such as transaction processing, visualisation methods and business intelligence. Finally, you will develop technical competence in productivity software, such as spreadsheets, visualisation tools and accounting software.


Career Level: Undergraduate
Unit Level: Level 2
Credit Points: 6
Student Contribution Band: 10
Fraction of Full-Time Student Load: 0.125

Pre-requisites or Co-requisites

Prerequisites ACCT11081 Introductory Financial AccountingMGMT11169 Business Analytics

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 2 - 2022


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).

Class and Assessment Overview

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

Bundaberg, Cairns, Emerald, Gladstone, Mackay, Rockhampton, Townsville
Adelaide, Brisbane, Melbourne, Perth, Sydney

Assessment Overview

1. Online Quiz(zes)
Weighting: 10%
2. Practical Assessment
Weighting: 40%
3. Online Test
Weighting: 50%

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.

Previous Student Feedback

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 Informal conversations with students


Students appreciated the applied nature of the unit and the use of software to teach accounting concepts which are relevant to their careers.


Teaching model was changed to a 1 hour theoretical discussion and 1 hour computer lab. Teaching of AIS software was introduced.

Unit Learning Outcomes
On successful completion of this unit, you will be able to:
  1. Distinguish fundamental concepts and the role Accounting Information Systems play in achieving organisational objectives
  2. Evaluate business processes and apply relevant methods to design and document AIS processes
  3. Assess the risk of fraud, abuse and unethical practices and identify methods to mitigate such risk
  4. Demonstrate skills in using software to analyse, visualise, record and report accounting transactions.
Alignment of Learning Outcomes, Assessment and Graduate Attributes
N/A Level
Introductory Level
Intermediate Level
Graduate Level
Professional Level
Advanced Level

Alignment of Assessment Tasks to Learning Outcomes

Assessment Tasks Learning Outcomes
1 2 3 4
1 - Online Quiz(zes) - 10%
2 - Practical Assessment - 40%
3 - Online Test - 50%

Alignment of Graduate Attributes to Learning Outcomes

Graduate Attributes Learning Outcomes
1 2 3 4
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) - 10%
2 - Practical Assessment - 40%
3 - Online Test - 50%
Textbooks and Resources



Accounting Information Systems, Global Edition eBook, 15th Edition

Edition: 15th (2020)
Authors: Marshall B. Romney, Paul John Steinbart, Scott L. Summers, David A. Wood
United States of America
ISBN: 9781292353289
Binding: eBook

Additional Textbook Information

This book is available to read online through the Library website. If you would like your own copy, you can purchase either paper or eBook copies at the CQUni Bookshop here: http://bookshop.cqu.edu.au (search on the Unit code).

IT Resources

You will need access to the following IT resources:
  • CQUniversity Student Email
  • Internet
  • Unit Website (Moodle)
  • Microsoft Excel
  • Knime
  • SAP Fiori (online access)
Academic Integrity Statement

Information for Academic Integrity Statement has not been released yet.

This unit profile has not yet been finalised.