ACCT19066 - Accounting Systems and Assurance

General Information

Unit Synopsis

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

Level Undergraduate
Unit Level 2
Credit Points 6
Student Contribution Band 3
Fraction of Full-Time Student Load 0.125
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).

Class Timetable View Unit Timetable
Residential School No Residential School

Unit Availabilities from Term 1 - 2020

Term 1 - 2020 Profile
Online
Term 2 - 2021 Profile
Brisbane
Melbourne
Online
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).

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) 20%
2. Written Assessment 20%
3. Practical Assessment 10%
4. 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 1 - 2019 : The overall satisfaction for students in the last offering of this course was 3.4 (on a 5 point Likert scale), based on a 29.63% 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: Feedback via moodle
Feedback
Update lectures. Provide more clarification of assessment requirements
Recommendation
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.
Action Taken
Lectures were updated as per new edition of the textbook. Assessments were designed with sufficient guidelines.
Unit learning Outcomes

On successful completion of this unit, you will be able to:

  1. Identify the role of AIS and internal controls in producing quality financial information
  2. Describe the fundamental concepts of database systems
  3. Compare the control frameworks for an AIS and critically evaluate their effectiveness on the internal control environment
  4. Discuss the ways and remedies of unethical practices relating to computer fraud and the issues relating to systems reliability
  5. 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)
2 - Written Assessment
3 - Practical Assessment
4 - Examination
Alignment of Graduate Attributes to Learning Outcomes
Introductory Level
Intermediate Level
Graduate Level
Graduate Attributes Learning Outcomes
1 2 3 4 5
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
1 - Online Quiz(zes)
2 - Written Assessment
3 - Practical Assessment
4 - Examination