ACCT20072 - Accounting Systems and Information Assurance

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.


Level Postgraduate
Unit Level Not Applicable
Credit Points 6
Student Contribution Band 3
Fraction of Full-Time Student Load 0.125
Pre-requisites or Co-requisites There are no pre-requisites for the unit.
Class Timetable View Unit Timetable
Residential School No Residential School

Unit Availabilities from Term 1 - 2019

Term 1 - 2019 Profile
Term 2 - 2019 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 Procedures for more details of interim results and final grades

Past Exams

To view Past Exams, please login
Previous Feedback

Term 1 - 2018 : The overall satisfaction for students in the last offering of this course was 4.1 (on a 5 point Likert scale), based on a 31.25% 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: Unit Evaluation
Student comment: it will be better if this unit includes one quiz rather than having 2 assignments
It is recommended that one assignment be replaced with an online Multiple Choice Quiz
Action Taken
Assessment 1 was changed to an online MCQ
Source: Unit evaluation
More practical examples of using accounting systems would be helpful
Workshops will be updated to include more practical examples
Action Taken
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
Advanced Level
Professional 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
Advanced Level
Professional Level
Assessment Tasks Graduate Attributes
1 2 3 4 5 6 7
1 - Online Quiz(zes)
2 - In-class Test(s)
3 - Examination