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ACCT20072 - Accounting Systems and Information Assurance

General Information

Unit Synopsis

When the CEO 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 does he or she know that this is true? This course offers an overview of the technology and control issues involved in acquiring a reasonable level of assurance that the accounting information you are providing to others, or using yourself to make decisions, is true and fair, accurate and timely. If you have successfully completed the course ACCT29084 you should not enrol in this course.

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

Students must successfully complete COIT20274 Information Systems for Business Professionals prior to enrolling in this course.

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 3 - 2014

Term 1 - 2017 Profile
Brisbane
Distance
Melbourne
Sydney
Term 2 - 2017 Profile
Brisbane
Distance
Melbourne
Sydney
Term 1 - 2018 Profile
Brisbane
Distance
Melbourne
Sydney
Term 2 - 2018 Profile
Brisbane
Distance
Melbourne
Sydney
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 3 - 2022 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 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. Written Assessment 20%
2. Practical and Written Assessment 30%
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 1 - 2020 : The overall satisfaction for students in the last offering of this course was 3.9 (on a 5 point Likert scale), based on a 43.1% 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 student comments
Feedback
Students appreciated the applied nature of the unit and the use of software to teach accounting concepts which are relevant to their careers. Students requested that there be more computer workshops that these should be assessed.
Recommendation
Computer workshop activities will form part of the assessment from T2 onwards. Computer workshops were trialed for the 1st time in T1 2019. They will continue to be improved.
Action Taken
Teaching model was changed from a 3 hour lecture to a 2 hour lecture and 1 hour computer lab. Teaching of software was introduced in the computer labs.
Source: Informal student comments
Feedback
Students appreciated the applied nature of the unit and the use of software to teach accounting concepts which are relevant to their careers.
Recommendation
One hour computer workshop activities will continue to be offered as part of the teaching model.
Action Taken
Nil.
Source: Informal student comments
Feedback
Students requested that computer workshops be done face to face to improve their learning. They felt that the virtual class made learning difficult in comparison to on-campus study.
Recommendation
Due to the current pandemic this is not possible. However, in T220 the UC will teach all cohorts and monitor student experience during computer workshops. Computer workshops will be recorded.
Action Taken
Nil.
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. For given hypothetical cases of business risk, 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. Critically evaluate the role that poor financial information has played in cases of poor corporate performance.

Alignment of Assessment Tasks to Learning Outcomes
Assessment Tasks Learning Outcomes
1 2 3 4 5
1 - Written Assessment
2 - Practical and Written Assessment
3 - Examination
Alignment of Graduate Attributes to Learning Outcomes
Advanced Level
Professional Level
Graduate Attributes Learning Outcomes
1 2 3 4 5
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 - Written Assessment
2 - Practical and Written Assessment
3 - Examination