ACCT19066 - Accounting Systems and Assurance

General Information

Unit Synopsis

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.


Level Undergraduate
Unit Level 2
Credit Points 6
Student Contribution Band SCA Band 4
Fraction of Full-Time Student Load 0.125
Pre-requisites or Co-requisites


ACCT11081 Introductory Financial Accounting

MGMT11169 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).

Class Timetable View Unit Timetable
Residential School No Residential School

Unit Availabilities from Term 1 - 2024

Term 2 - 2024 Profile

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).

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.

Assessment Tasks

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

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

Past Exams

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Previous Feedback

Term 2 - 2022 : The overall satisfaction for students in the last offering of this course was 66.67% (`Agree` and `Strongly Agree` responses), based on a 40.91% response rate.

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.

Source: 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.
Action Taken
Microsoft Excel and SAP Enterprise Systems was introduced in the curriculum. The practical component was allocated 1 hour of the 2 hour teaching session.
Source: 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.
Computer workshops have been embedded in the delivery model and will continue to be offered. They will be regularly updated to ensure that they remain relevant.
Action Taken
Source: Student feedback.
Some students found that some of the SAP workshops were too long.
One hour is allocated to completing the practical work. Tasks not completed in class are given as homework. However, in future terms, the UC will be cognisant of time and pace the practical workshops accordingly.
Action Taken
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 Assessment Tasks to Learning Outcomes
Assessment Tasks Learning Outcomes
1 2 3 4
1 - Online Quiz(zes)
2 - Practical Assessment
3 - Examination
Alignment of Graduate Attributes to Learning Outcomes
Introductory Level
Intermediate Level
Graduate Level
Graduate Attributes Learning Outcomes
1 2 3 4
1 - Communication
2 - Problem Solving
3 - Critical Thinking
6 - Information Technology Competence
8 - Ethical practice
Alignment of Assessment Tasks to Graduate Attributes
Introductory Level
Intermediate Level
Graduate Level
Assessment Tasks Graduate Attributes
1 2 3 4 5 6 7 8 9 10