ACCT20072 - Accounting Systems and Information Assurance

Showing: 2026 HE Term 1
General Information

Unit Synopsis

Given the pervasive nature of business information systems and technology generally, accountants are increasingly expected to be able to be competent in understanding the business processes and information systems in use in organisations. This unit offers you an overview of the technology and control issues associated with accounting information systems, ensuring you acquire a reasonable level of assurance that the accounting information provided to stakeholders is true and fair, accurate and timely.

Details

Level Postgraduate
Unit Level 9
Credit Points 6
Student Contribution Band SCA Band 4
Fraction of Full-Time Student Load 0.125
Pre-requisites or Co-requisites There are no pre-requisites for the 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).

Class Timetable View Unit Timetable
Residential School No Residential School

Unit Availabilities from Term 1 - 2019

Term 1 - 2019 Profile
Brisbane Melbourne Online Sydney
Term 2 - 2019 Profile
Brisbane Melbourne Online Sydney
Term 1 - 2020 Profile
Brisbane Melbourne Online Sydney
Term 2 - 2020 Profile
Brisbane Melbourne Online Sydney
Term 1 - 2021 Profile
Brisbane Melbourne Online Sydney
Term 2 - 2021 Profile
Brisbane Melbourne Online Sydney
Term 1 - 2022 Profile
Brisbane Melbourne Online Sydney
Term 2 - 2022 Profile
Brisbane Melbourne Online Sydney
Term 1 - 2023 Profile
Brisbane Melbourne Online Sydney
Term 2 - 2023 Profile
Brisbane Melbourne Online Sydney
Term 1 - 2024 Profile
Brisbane Melbourne Online Sydney
Term 2 - 2024 Profile
Brisbane Melbourne Online Sydney
Term 1 - 2025 Profile
Brisbane Melbourne Online Sydney
Term 2 - 2025 Profile
Brisbane Melbourne Online Sydney
Term 1 - 2026 Profile
Brisbane Melbourne Online Sydney
Term 2 - 2026 Profile
Brisbane Melbourne Online Sydney
Term 3 - 2026 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 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.

Assessment Tasks

Assessment Task Weighting
1. Online Quiz(zes) 10%
2. In-class Test(s) 30%
3. Examination 60%

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

Previous Feedback

No previous feedback available

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: SUTE
Feedback:
Students requested more feedback relating to practical assessments.

Recommendation:
A detailed marking rubric with additional feedback commentary is already provided to each student for each assessment. Staff will be directed to inform students of this feedback. Feedback commentary will also be improved to provide more details.

Action Taken:
In Progress
Source: SUTE
Feedback:
Low scoring items in SUTE

Recommendation:
Casual staff are continually being rotated through the unit. As this is a technical unit, with elements such as SAP ERP Systems, staff are not given an opportunity to thoroughly learn the content. Staff will continually be briefed to undertake the practical activities prior to commencing teaching and to contact the UC for guidance.

Action Taken:
In Progress
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 critically 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 Assessment Tasks to Learning Outcomes
Assessment Tasks Learning Outcomes
1 2 3 4 5 6
1 - Online Quiz(zes)
2 - In-class Test(s)
3 - Examination
Alignment of Graduate Attributes to Learning Outcomes
Professional Level
Advanced Level
Graduate Attributes Learning Outcomes
1 2 3 4 5 6
1 - Knowledge
2 - Communication
3 - Cognitive, technical and creative skills
4 - Research
6 - Ethical and Professional Responsibility
Alignment of Assessment Tasks to Graduate Attributes
Professional Level
Advanced Level
Assessment Tasks Graduate Attributes
1 2 3 4 5 6 7 8 8
1 - Online Quiz(zes)
2 - In-class Test(s)
3 - Examination