CQUniversity Unit Profile
ACCT20072 Accounting Systems and Information Assurance
Accounting Systems and Information Assurance
All details in this unit profile for ACCT20072 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

Overview

When the CEO (Chief Executive Officer) or CFO (Chief Financial Officer) of a corporation signs a declaration on an annual report, stating that the financial statements provide a true and fair view of the company, how do they know that this is true? This unit offers an overview of the technology and control issues involved in acquiring a reasonable level of assurance that the accounting information provide to stakeholders, or to make decisions, is true and fair, accurate and timely. If you have successfully completed the unit ACCT29084 you should not enrol in this unit.

Details

Career Level: Postgraduate
Unit Level: Level 9
Credit Points: 6
Student Contribution Band: 10
Fraction of Full-Time Student Load: 0.125

Pre-requisites or Co-requisites

There are no requisites for this unit.

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 1 - 2017

Brisbane
Distance
Melbourne
Sydney

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 Postgraduate 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. Written Assessment
Weighting: 20%
2. Practical and Written Assessment
Weighting: 30%
3. Examination
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 Student evaluations.

Feedback

More practical learning material and technology needed.

Recommendation

The unit delivery model will change from 2 hour lecture + 1 hour tutorial to a 3 hour workshop with greater focus on practical and interactive learning.

Unit Learning Outcomes
On successful completion of this unit, you will be able to:
  1. Research and critically reflect upon the importance of risk awareness and control plans for maintaining accurate and reliable accounting information.
  2. Research and critically reflect upon the ethical imperatives of maintaining effective control of accounting information.
  3. Construct effective control plans and report on their likely effectiveness.
  4. Report on the critical role that accounting information systems play in processing and reporting accounting data and information from different business processes and cycles.
  5. Evaluate criically the role that poor financial information has played in cases of poor corporate performance.
  6. Demonstrate skills in the use of accounting software to record and report transactions in firms
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 5 6
1 - Written Assessment - 20%
2 - Practical and Written Assessment - 30%
3 - Examination - 50%

Alignment of Graduate Attributes to Learning Outcomes

Graduate Attributes Learning Outcomes
1 2 3 4 5 6
1 - Knowledge
2 - Communication
3 - Cognitive, technical and creative skills
4 - Research
5 - Self-management
6 - Ethical and Professional Responsibility
7 - Leadership

Alignment of Assessment Tasks to Graduate Attributes

Assessment Tasks Graduate Attributes
1 2 3 4 5 6 7
1 - Written Assessment - 20%
2 - Practical and Written Assessment - 30%
3 - Examination - 50%
Textbooks and Resources

Textbooks

Prescribed

Accounting Information Systems: Understanding business processes 5th edn (2016)

Authors: Parkes A
John Wiley & Sons Australia, Ltd.
Brisbane Brisbane , QLD , Australia
ISBN:
Binding: Paperback

Additional Textbook Information

This text will be available in ebook format only.

IT Resources

You will need access to the following IT resources:
  • CQUniversity Student Email
  • Internet
  • Unit Website (Moodle)
Referencing Style

All submissions for this unit must use the referencing style: American Psychological Association 6th Edition (APA 6th edition)

For further information, see the Assessment Tasks.

Teaching Contacts
Sally Chaplin Unit Coordinator
s.chaplin@cqu.edu.au
Schedule
Week 1 Begin Date: 06 Mar 2017

Module/Topic

Introduction to accounting information systems

Chapter

1 & 2

Events and Submissions/Topic

Week 2 Begin Date: 13 Mar 2017

Module/Topic

Database concepts

Chapter

3 & 4

Events and Submissions/Topic

Week 3 Begin Date: 20 Mar 2017

Module/Topic

Systems development

Chapter

5

Events and Submissions/Topic

Week 4 Begin Date: 27 Mar 2017

Module/Topic

Systems documentation

Chapter

7

Events and Submissions/Topic


Online Quiz Assessment (Individual assignment) Due: Week 4 Tuesday (28 Mar 2017) 9:00 pm AEST
Week 5 Begin Date: 03 Apr 2017

Module/Topic

Internal controls

Chapter

8 & 9

Events and Submissions/Topic

Vacation Week Begin Date: 10 Apr 2017

Module/Topic

Chapter

Events and Submissions/Topic

Week 6 Begin Date: 17 Apr 2017

Module/Topic

In-class test

Chapter

Class attendance required.

Events and Submissions/Topic

Week 7 Begin Date: 24 Apr 2017

Module/Topic

Transaction cycle: Revenue

Chapter

10

Events and Submissions/Topic

Week 8 Begin Date: 01 May 2017

Module/Topic

Transaction cycle: Expenditure

Chapter

11

Events and Submissions/Topic

Week 9 Begin Date: 08 May 2017

Module/Topic

Transaction cycle: General ledger and financial reporting

Chapter

6 & 12

Events and Submissions/Topic

Week 10 Begin Date: 15 May 2017

Module/Topic

Auditing and governance of AIS

Chapter

13

Events and Submissions/Topic

Week 11 Begin Date: 22 May 2017

Module/Topic

Ethics and cybercrime

Chapter

14

Events and Submissions/Topic

Week 12 Begin Date: 29 May 2017

Module/Topic

Unit review

Chapter

Events and Submissions/Topic

Review/Exam Week Begin Date: 05 Jun 2017

Module/Topic

Chapter

Events and Submissions/Topic

Exam Week Begin Date: 12 Jun 2017

Module/Topic

Chapter

Events and Submissions/Topic

Assessment Tasks

1 Written Assessment

Assessment Title
Online Quiz Assessment (Individual assignment)

Task Description

Assessment item 1 consists of an open-book online quiz available on Moodle. The quiz will consist of a range of multiple-choice questions. You must complete this quiz individually within the time period indicated. You will not be able to re-open the quiz after this date. Therefore, it is your responsibility to complete the quiz within the specified time period


Assessment Due Date

Week 4 Tuesday (28 Mar 2017) 9:00 pm AEST

Available from 9.00am Monday 27th March to 9.00pm Tuesday 28th March 2017


Return Date to Students

Week 4 Wednesday (29 Mar 2017)

Results of the quiz will be automatically generated and will be displayed upon closing time of the quiz on Tuesday 28th March 2017 at 9.00pm. You can access your results on the course website via the Gradebook


Weighting
20%

Assessment Criteria

This assessment item will assess your knowledge and problem-solving skills in relation to the accounting information systems concepts covered in chapters 1 to 5 inclusive.


Referencing Style

Submission
Online

Submission Instructions
Students must complete the Online assessment via Moodle between 9.00am on Monday 27 March 2017 and 9.00pm on Tuesday 28 March 2017. Times are AEST (Queensland time) You must complete this quiz as soon as you click on it. You are only permitted to complete the quiz once.The quiz will remain available for 30 minutes.

Learning Outcomes Assessed
  • Research and critically reflect upon the importance of risk awareness and control plans for maintaining accurate and reliable accounting information.
  • Research and critically reflect upon the ethical imperatives of maintaining effective control of accounting information.
  • Report on the critical role that accounting information systems play in processing and reporting accounting data and information from different business processes and cycles.
  • Evaluate criically the role that poor financial information has played in cases of poor corporate performance.
  • Demonstrate skills in the use of accounting software to record and report transactions in firms


Graduate Attributes
  • Knowledge
  • Communication
  • Research

2 Practical and Written Assessment

Assessment Title
In-class practical and written assessment covering chapters 7 to 9 inclusive.

Task Description

This assessment requires you to attend class to prepare short answers to various scenarios within systems documentation and internal control environment. Marks will be allocated to: correctness of content, systems documentation skills, and writing skills.


Assessment Due Date

Please attend your lecture for week 6 to complete and submit this assessment.


Return Date to Students

Week 8 Thursday (4 May 2017)


Weighting
30%

Assessment Criteria

Part A: You will be assessed on your ability to analyse, construct and read systems documentation for an organisation's accounting system.

Part B: You will be assessed on your ability to demonstrate your analysis of a business situation or theoretical aspect in relation to internal controls.


Referencing Style

Submission
Offline

Submission Instructions
Hand in to your lecturer during week 6 lecture.

Learning Outcomes Assessed
  • Research and critically reflect upon the importance of risk awareness and control plans for maintaining accurate and reliable accounting information.
  • Research and critically reflect upon the ethical imperatives of maintaining effective control of accounting information.
  • Construct effective control plans and report on their likely effectiveness.
  • Report on the critical role that accounting information systems play in processing and reporting accounting data and information from different business processes and cycles.
  • Evaluate criically the role that poor financial information has played in cases of poor corporate performance.
  • Demonstrate skills in the use of accounting software to record and report transactions in firms


Graduate Attributes
  • Knowledge
  • Communication
  • Cognitive, technical and creative skills
  • Research
  • Ethical and Professional Responsibility

Examination

Outline
Complete an invigilated examination

Date
During the examination period, at a CQUniversity examination centre

Weighting
50%

Length
180 minutes

Details
No calculators permitted
Dictionary - non-electronic, concise, direct translation only (dictionary must not contain any notes or comments).
Closed Book
Academic Integrity Statement

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?