ACCT19066 - Accounting Systems and Assurance
Term 1 - 2017


All details in this unit profile for ACCT19066 have been officially approved by CQUniversity and represent a learning partnership between the University and you (our student). The information will not be changed unless absolutely necessary and any change will be clearly indicated by an approved correction included in the profile.

Overview

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

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

Pre-requisites or Co-requisites

Prerequisites: ACCT19084 and COIS11011

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).

Offerings

Term 1 - 2017
  • Brisbane
  • Distance
  • Melbourne
  • Rockhampton
  • Sydney

Website

This unit has a website, within the Moodle system, which is available two weeks before the start of term. It is important that you visit your Moodle site throughout the term. Go to Moodle

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.

Class Timetable

Assessment Overview

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 Procedures for more details of interim results and final grades.

All University policies are available on the IMPortal.

You may wish to view these policies:

  • Grades and Results Procedure
  • Assessment Policy and Procedure (Higher Education Coursework)
  • Review of Grade Procedure
  • Academic Misconduct Procedure
  • Monitoring Academic Progress (MAP) Policy and Procedure – Domestic Students
  • Monitoring Academic Progress (MAP) Policy and Procedure – International Students
  • Refund and Excess Payments (Credit Balances) Policy and Procedure
  • Student Feedback – Compliments and Complaints Policy and Procedure
  • Acceptable Use of Information and Communications Technology Facilities and Devices Policy and Procedure

This list is not an exhaustive list of all University policies. The full list of University policies are available on the IMPortal.

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.

Feedback Source Recommendation
It would be helpful if assessments could give clearer explanations about what is required. Student feedback Clearer explanations about what is required with assessments along with marking guidelines will be provided.
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        
4. Information Literacy          
5. Team Work          
6. Information Technology Competence    
7. Cross Cultural 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
1 - Online Quiz(zes)        
2 - Written Assessment        
3 - Practical Assessment        
4 - Examination    

Prescribed Textbooks

Accounting Information Systems: Global Edition
Author/s: Romney / Steinbart Year: 2014
Edition: 13th Publisher: Prentice Hall
Country: UK
View textbooks at the CQUniversity Bookshop
Note:

There will also be an e-version of the textbook available for students to purchase. Students can access E-text via this link:

http://www.pearson.com.au/9781292061085

IT Resources

You will need access to the following IT resources:
  • Internet
  • CQUniversity Student Email
  • Unit Website (Moodle)
All submissions for this unit must use the American Psychological Association (APA) referencing style (details can be obtained here). For further information, see the Assessment Tasks below.
Unit CoordinatorKazi Islam (k.islam@cqu.edu.au)
Note: Check the Term-Specific section for any additional contact information provided by the teaching team
Week Begin Date Module/Topic Chapter Events and Submissions
Week 1 06-03-2017

Overview of accounting information systems and enterprise resource planning systems

1 & 2

Written assessment (Assessment 2) and Practical assessment (Assessment 3) are available from week 1

Week 2 13-03-2017

Systems documentation techniques

3

Week 3 20-03-2017

Databases

4

Week 4 27-03-2017

Computer fraud and abuse techniques

5 & 6

Two online quizzes (Assessment 1) available from Monday (27 March 17) 9:00 AM

Week 5 03-04-2017

Internal control and accounting information systems

7

Vacation Week 10-04-2017

Break

Week 6 17-04-2017

Information security, confidentiality and privacy controls for reliability of information systems

8 & 9

Week 7 24-04-2017

Auditing computer-based information systems

11

Online Quizzes Due Thursday (27 Apr 17) 11:00 PM AEST
Week 8 01-05-2017

AIS applications: the business cycles - I

12 & 13

Week 9 08-05-2017

AIS applications: the business cycles - II

15 & 16

Written Assessment Due Monday (08 May 17) 11:00 PM AEST
Week 10 15-05-2017

Systems development and analysis

20

Week 11 22-05-2017

Systems design and implementation

22

Practical Assessment Due Friday (26 May 17) 11:00 PM AEST
Week 12 29-05-2017

Unit Review

Review/Exam Week 05-06-2017
Exam Week 12-06-2017

1 Online Quiz(zes)

Assessment Title Online Quizzes
Task Description

Assessment item 1 is an individual task. It includes two online quizzes (online tests 1 and 2) of 10 marks each.
Each test consists of 20 questions of 0.5 marks each.

Number of Quizzes 1
Frequency of Quizzes Other
Assessment Due Date Week 7 Thursday (27-Apr-2017) 11:00 PM AEST
Online tests must be completed during the period that they are open.
Return Date to Students Week 7 Friday (28-Apr-2017)
Results will be available in Moodle immediately after submission of each online test.
Weighting 20%
Assessment Criteria

For each question, there are four alternative answers including one correct answer. 0.5 mark will be provided based on the correctness of answer to each question. Relevant guidelines on moodle will help understand which chapters are important for each online test.

Submission Online

Learning Outcomes Assessed
This section can be expanded to view the assessed learning outcomes

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

Graduate Attributes
This section can be expanded to view the assessed graduate attributes

1. Communication

4. Information Literacy

6. Information Technology Competence

8. Ethical practice



2 Written Assessment

Assessment Title Written Assessment
Task Description

Assessment item 2 provides options for completing it as an individual or group task. Students will be required to answer a number of questions and write a report in 2,000 words (excluding the executive summary, introduction, conclusion and references). Details of this assessment item will be available in Moodle at the commencement of the term.

If interested in doing this task in a group, on-campus students should notify their lecturer/tutor and flex (distance) students should notify the unit coordinator by Friday of Week 3 of the partner/s for this task. A group should consist of minimum 2 and maximum 4 students. Students who are completing this assessment task in a group should be able to communicate their group members via emails and group forums in moodle.

Assessment Due Date Week 9 Monday (08-May-2017) 11:00 PM AEST
Late penalty may apply if this assessment item has not been submitted by the due date or an extension of late submission has not been granted.
Return Date to Students Week 11 Friday (26-May-2017)
Weighting 20%
Assessment Criteria

Assessment item 2 will be marked on the basis of depth of knowledge and presentation skills (e.g., grammar, punctuation, and referencing) demonstrated through a written report. Students need to refer to the specific assessment criteria and any relevant advice posted on the unit website by the unit coordinator. It is essential that students regularly check moodle website.

Referencing Style American Psychological Association (APA)
Submission Online

Learning Outcomes Assessed
This section can be expanded to view the assessed learning outcomes

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

Graduate Attributes
This section can be expanded to view the assessed graduate attributes

1. Communication

2. Problem Solving

3. Critical Thinking

6. Information Technology Competence



3 Practical Assessment

Assessment Title Practical Assessment
Task Description

Assessment item 3 is an individual task that requires a student to write a statement about his/her active engagement, experience in learning, communication and performance throughout the term.

Assessment Due Date Week 11 Friday (26-May-2017) 11:00 PM AEST
This assessment report must be submitted by the due date.
Return Date to Students Review period
Weighting 10%
Assessment Criteria

This assessment will be marked on the basis of each student's activities via moodle and demonstrated efforts to progress and perform while studying this unit. It is necessary that each student refer to the assessment criteria and relevant guidelines available in moodle at the commencement of the term.

Referencing Style American Psychological Association (APA)
Submission Online

Learning Outcomes Assessed
This section can be expanded to view the assessed learning outcomes

1. Identify the role of AIS and internal controls in producing quality financial information

5. Apply the knowledge of AIS to solve problems relating to key business decisions

Graduate Attributes
This section can be expanded to view the assessed graduate attributes

1. Communication

2. Problem Solving

6. Information Technology Competence

8. Ethical practice



Examination

Outline Complete an examination
Date During the University examination period
Weighting 50%
Length 180 minutes
Details Dictionary - non-electronic, concise, direct translation only (dictionary must not contain any notes or comments).
Calculator - non-programmable, no text retrieval, silent only.
Closed Book
Learning Outcomes Assessed
This section can be expanded to view the assessed learning outcomes

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

Graduate Attributes
This section can be expanded to view the assessed graduate attributes

1. Communication

2. Problem Solving

3. Critical Thinking

4. Information Literacy

6. Information Technology Competence

8. Ethical practice


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