Bis uig

ACC00153Business Information

Systems

Unit Information GuideSession 1 2012

© 2012 Southern Cross University

Southern Cross University Military Road East Lismore NSW 2480

No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by means electronic, mechanical, photocopying, recording or otherwise without the prior written permission of the publisher.

Copyright material indicated in this work has been copied under Part VB of the Copyright Act 1968.

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Contents

Contacts and MySCU ............................................................................................................... 5

Unit assessor ................................................................................................................... 5

MySCU ........................................................................................................................... 5

Elluminate Live! ............................................................................................................. 5

Where to get help ...................................................................................................................... 6

School enquiries ............................................................................................................. 6

IT&TS helpdesk .............................................................................................................. 6

Academic Skills Development Unit ............................................................................... 6

Student Services ............................................................................................................. 6

Library ............................................................................................................................ 6

Managing your study ................................................................................................................ 7

Important information for students studying Business Information Systems ............... 7

Effective online learner skills ........................................................................................ 7

Student behaviour ........................................................................................................... 8

Unit statement ............................................................................................................................. 9

Description ..................................................................................................................... 9

Aims ............................................................................................................................... 9

Objectives ....................................................................................................................... 9

Graduate attributes ........................................................................................................10

Handbook entry .............................................................................................................10

Syllabus .........................................................................................................................10

Prescribed texts and materials ......................................................................................11

Highly recommended references...................................................................................11

Recommended reference materials ...............................................................................11

Student assessment requirements ................................................................................. 12

Mode of delivery .......................................................................................................... 12

Student academic integrity ........................................................................................... 13

Student feedback .......................................................................................................... 13

Assessment details ..................................................................................................................14

Assignment submission .................................................................................................14

Online quizzes .............................................................................................................. 15

Hand-in assignment ...................................................................................................... 15

Final examination ..........................................................................................................16

Census dates ..................................................................................................................16

4 ACC00153 – Business Information Systems

Suggested study timetable ...................................................................................................17

Overview of hand-in assignment ..................................................................................... 19

Hand-in assignment – due 5 pm on Monday 7 May 2012 (Week 12) .......................... 20

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Contacts and MySCU

Unit assessorDr Graham RayLocation: Lismore campus, R2:42Phone: +61 2 6620 3843Email: [email protected]

MySCUThe MySCU site for this unit enables you to access resources and communication tools and links that are integral to your study throughout the teaching period. Contact details for teaching staff and information and messages specific to the unit are provided, together with grades and grading standards and the referencing requirements specific to your area of study. You will also find links to services to support your study, such as the University Library and Academic Skills Development Unit.

You should check the following location in your browser:

http://study.scu.edu.au

This opens the MySCU student intranet page. The names of units in which you are currently enrolled that have an online presence will be listed here under ‘Learning Sites’.

If your unit is not listed under ‘Learning Sites’ and you have been instructed by your lecturer to access the online site, please check your enrolment status through MyEnrolment. If you do not appear to be enrolled in that unit, either enrol in that unit or email a variation request to Student Services:

[email protected]

If you are enrolled in that unit but cannot access the online site send an email to:

[email protected]

Elluminate Live!Your unit assessor may choose to use Elluminate Live! in this unit. Elluminate Live! is web-based audio-conferencing software for real-time collaboration; a mix of a teletutorial and virtual classroom with additional features. You can find out more by clicking the ‘Elluminate Live! Help’ button within your MySCU unit, or go to:

http://www.scu.edu.au/elluminate

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Where to get help

School enquiriesUndergraduate Business coursesEmail: [email protected]

Website: http://www.scu.edu.au/business-schoolPost: Southern Cross Business School

Southern Cross University PO Box 157 (Military Road) Lismore NSW 2480 Australia

Phone: +61 2 6620 3835 or Free call 1800 626 481 and ask for extension 73835

Undergraduate IT coursesEmail: [email protected]

Website: http://www.scu.edu.au/business-schoolPost: Southern Cross Business School

Southern Cross University PO Box 157 (Military Road) Lismore NSW 2480 Australia

Phone: +61 2 6659 3209 or Free call 1800 626 481 and ask for extension 83209

Postgraduate Business coursesEmail: [email protected]

Website: http://www.scu.edu.au/business-schoolPost: Southern Cross Business School

Southern Cross University Locked Bag 4 (Brett Street, Tweed Heads) Coolangatta QLD 4225 Australia

Phone: +61 7 5506 9364 or Free call 1800 626 481 and ask for extension 19364

Fax: +61 7 5506 9301

IT&TS helpdeskLismorePhone: +61 2 6620 3698Email: [email protected]

Website: http://www.scu.edu.au/admin/it/

Coffs HarbourPhone: +61 2 6659 3080Email: [email protected]

Gold Coast and Tweed HeadsPhone: +61 7 5506 9210Email: [email protected]

Academic Skills Development UnitLismorePhone: +61 2 6620 3386Email: [email protected]

Website: http://www.scu.edu.au/academicskills

Coffs HarbourPhone: +61 2 6659 3323Email: [email protected]

Gold Coast and Tweed HeadsPhone: +61 7 5506 9219Email: [email protected]

Student ServicesLismorePhone: +61 2 6620 3452Email: [email protected]

Website: http://www.scu.edu.au/services/studentservices/

Coffs HarbourPhone: +61 2 6659 3777Email: [email protected]

Gold Coast and Tweed HeadsPhone: +61 7 5506 9200Email: [email protected]

LibraryPhone: 1800 659 460 (Freecall)Website: http://www.scu.edu.au/library

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Managing your study

Important information for students studying Business Information Systems

Please read first

This unit makes extensive use of MySCU and the Internet for items of assessment. It is a requirement that students undertaking this unit have reasonable access to the Internet, either from home, work or a university campus laboratory. If you are relying on a connection to the Internet from home it is highly recommended that you have your own ISP (Internet Service Provider) for access to the Internet.

There are a number of assessment tasks that need to be completed during the study period. Please make sure you familiarise yourself with all the assessment tasks as a priority so that you can meet these submission dates. Extensions and late submissions will only be accepted if accompanied by a medical certificate.

If you have any questions concerning the unit requirements, your Internet connection or the assessment tasks you should contact the unit assessor immediately.

Effective online learner skills

Here are the skills you will need to be an effective online learner. This is not meant to be an exhaustive list of critical skills and competencies for successful online learning, but rather the base-line for anyone taking an online-based unit.

General computer skills• word processing

• copy and paste

• saving files in different formats

• file management

• disk handling

• mouse skills

• protection of hardware and software

• configuration knowledge

• general software skills.

Internet skills• Internet terminology

• hardware/software configuration for Internet access

• dialing in/logging in from home and campus

8 ACC00153 – Business Information Systems

• using browser software

• web searching

• emailing and attachments.

Study skills• motivation for online learning

• active learning

• resourcefulness

• coping skills (patience)

• working independently

• time management

• organisational skills

• taking responsibility.

Information literacy• accessing and searching library database and catalogues

• borrowing and returning items on loan

• posting requests to document supply

• ascertaining validity and relevance of resources retrieved.

Student behaviour

An unwritten objective of this unit is to foster a positive, attentive and courteous environment that is conducive to learning and reflects a professional approach to study. As such, you are expected to conduct yourself professionally in all matters related to this unit. This means you should act professionally whenever you are communicating with someone involved with this unit including online, face-to-face, Elluminate sessions, workshops or classroom situations. You are also expected to prepare all pieces of assessment in a professional manner in keeping with the principles of academic integrity.

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Unit statement

Southern Cross University

Southern Cross Business School

Description

Unit title: Business Information Systems

Unit code: ACC00153

Undergraduate, postgraduate: Undergraduate

Prerequisites: ACC00151 Financial Accounting and 36 credit points in any SCU unit

Corequisites: Nil

Antirequisites: ACC00120 Accounting Information Systems

Other enrolment conditions & requirements:

International onshore students only are advised to enrol in the internal offering

Student Services enrolment category: Internal/external

Graded/ungraded: Graded

Field of education: 080101 Accounting

Credit points: 12

Aims

This unit focuses on the relationships between business processes, information flows and information technology and how these interact and communicate with an organisation’s management.

It also explores the governance, control and security issues in the business processes and within the information system.

Objectives

On completion of this unit, students should be able to:

1. define what an accounting information system is, and describe the basic functions it performs

2. identify and explain the fundamental concepts of database technology and data modelling, and their effect on AIS

10 ACC00153 – Business Information Systems

3. distinguish between and apply the different systems documentation techniques such as flow charts, data flow diagrams and entity-relationship diagrams

4. identify and explain the concepts of sound internal control surrounding input, processing and output controls, audit trails, data integrity, security and backups

5. identify and explain the business activities performed in the major business cycles and the flow of accounting data and information in those systems

6. recognise and explain the threats to effective and efficient performance of those processes and the applicable control procedures for dealing with those threats, and the key decisions that need to be made and the information needed to support those decisions

7. identify and apply the use of the latest IT developments to improve the efficiency and effectiveness of business activities

8. identify and explain the stages of development, implementation and maintenance of an AIS

9. distinguish and explain the requirements of an accounting information system to provide the information needed to make key decisions in each business cycle.

Graduate attributes

This unit aims to develop the following graduate attributes:

1. professional competency by providing students with a sufficiently high level of knowledge to gain an appointment within a profession related to a business setting

2. reasoning through developing the students ability to solve problems, think critically and analyse situations and information of a structured and unstructured nature within business settings

3. communication and interpersonal skills through developing the students ability to communicate in writing and orally, including online and interpersonal skills, in ways that are effective and appropriate in professional business settings

4. lifelong learning by encouraging students to become information literate and independent learners with the ability to direct their own learning.

Handbook entry

Designed to prepare the student for a career in business, this unit examines information systems technology and concepts and provides an introduction to the design and development process of business application software.

Syllabus

Module 1: Conceptual foundations of accounting information systemsTopic 1 Accounting information systems and transaction processing

Topic 2 Systems documentation techniques

Topic 3 Relational databases

Module 2: Control and audit of accounting information systemsTopic 4 Computer fraud, computer fraud and abuse techniques, and control and accounting

information systems

Topic 5 Accounting information systems controls for systems reliability parts 1, 2 and 3, and auditing computer-based information systems

11ACC00153 – Unit Information

Module 3: Accounting information systems applicationsTopic 6 The revenue cycle: sales to cash collections

Topic 7 The expenditure cycle: purchasing to cash disbursements

Topic 8 The production cycle, human resources management and payroll cycle and the general ledger and reporting system

Module 4: The systems development processTopic 9 Introduction to systems development; Systems analysis

Topic 10 Accounting information systems development strategies

Topic 11 Systems design, implementation and operation.

Prescribed texts and materialsRomney, M & Steinbart, P 2012, Accounting Information Systems, 12th edn, Pearson Education, Inc,

New Jersey.

Highly recommended referencesGelinas, U, Dull, RB & Wheeler, PR 2012, Accounting Information Systems, 9th edn, South-Western,

Ohio.

Gelinas, U, Sutton, S & Fedorowics, J 2004, Business Processes & Information Systems, South-Western, Ohio.

Bocij, P, Chaffey, D, Greasley, A & Hickie, S 2003, Business Information Systems, 2nd edn, Prentice Hall, Essex.

Summers, J & Smith, B 2004, Communication Skills Handbook, John Wiley, Australia.

Recommended reference materials

Note: These lists are not intended to be exhaustive.

Moscove, SA, Simkin, MG & Bagranoff, NA 2005, Core Concepts of Accounting Information Systems, 9th edn, John Wiley, New York.

Bodnar, G & Hopwood, W 2004, Accounting Information Systems, 9th edn, Prentice Hall, New Jersey.

Hall, J 2011, Accounting Information Systems, 7th edn, South-Western, Ohio.

Hollander, A, Denna, E & Cherrington, J 2000, Accounting Information Technology, and Business Solution, 2nd edn, Irwin, Chicago.

Websites

In the first instance students should check the MySCU website at:

http://study.scu.edu.au.

Access to the website is password protected and your correct enrolment is necessary prior to gaining access. The following websites are useful resources in the study of Accounting Information Systems:

http://www.scu.edu.au/library/

http://www.scu.edu.au/library/finding_info/subject_guides/accounting.html

http://www.scu.edu.au/library/finding_info/search_engines.html

http://securityresponse.symantec.com/

http://www.whatis.com

12 ACC00153 – Business Information Systems

Student assessment requirements

Task Unit objectives assessed

Graduate attributes assessed

Weighting %

Week due

Online quizzes 1–9 1, 2 and 4 20% Weeks 5 and 9

Hand-in assignment 1–9 1–3 30% Week 12

Examination 1–9 1, 2 and 4 50% See assessment details

Students must keep copies of work submitted.

This is a graded unit and grades shall be awarded as detailed in Rule 3.8 of the University’s Rules Relating to Awards.

In order to achieve a passing grade in this unit, all assessment tasks must be completed, you must obtain a minimum score of 50% in the final examination and a score of at least 50% of the total assessment marks for the unit. The criteria upon which performance in the assessment tasks is judged will be made available to students during the first week of the study period.

School extension policy

Students wanting an extension must make a request at least 24 hours before the assessment item is due and the request must be received in writing by the unit assessor or designated academic.

Extensions within 24 hours of submission or following the submission deadline will not be granted (unless supported by a doctor’s certificate or where there are exceptional circumstances – this will be at unit assessor’s discretion and will be considered on a case by case basis). Extensions will be for a maximum of 48 hours (longer extensions supported by a doctor’s certificate or exceptional circumstances will be considered on a case by case basis).

A penalty of 10% of the total available marks will accrue for each 24-hour period that an assessment item is submitted late. Therefore an assessment item worth 20 marks will have 2 marks deducted for every 24-hour period and at the end of 10 days will receive 0 marks.

Students who fail to submit following the guidelines in this Unit Information Guide will be deemed to have not submitted the assessment item and the above penalty will be applied until the specified submission guidelines are followed.

Student assessment and examinations

Students are advised to refer to the University rules to ensure they follow the procedures in place in making applications for special consideration or query of assessment and final grade. These are listed under Rule 3 and can be found at the following website:

http://www.scu.edu.au/handbook/rules-relating-to-awards

Mode of delivery

This unit has been designed to ensure that all students have access to all learning materials by providing these online via the MySCU Blackboard site.

13ACC00153 – Unit Information

Student academic integrity

It is a University requirement that a student’s work complies with the Academic Policy, Chapter 4.20 on Student Academic Integrity. It is a student’s responsibility to be familiar with the Policy. Failure to comply with the Policy can have severe consequences in the form of University sanctions. For information on this Policy please refer to Chapter 4.20 on Student Academic Integrity at the following website:

http://www.scu.edu.au/governance/academicboard/policy/

under ‘Student Values and Rights’.

As part of a University initiative to support the development of academic integrity, assessments may be checked for plagiarism, including through an electronic system, either internally or by a plagiarism checking service, and be held for future checking and matching purposes.

Student feedback

Students are encouraged to complete the online student feedback on learning and teaching survey. This is offered for all units in every study period.

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Assessment details

Assignment due dates and the examination period provided here apply to the Australian study period. These may be varied for students studying elsewhere, please confirm dates with your local tutor.

Assignment submission

Please note that all assignments are to be submitted online via the assignment submission facility of the MySCU site for this unit. For information about how to submit assignments online please see the document ‘Assignment online submission a “How-to” for students’ in the Assignments section of your MySCU site. If after reading this document you are still uncertain about the submission process please contact the Student Support Team for clarification.

You must use the electronic Assignment Cover Sheet provided in the Assignments section of MySCU. Download this cover sheet, fill in your details and then make this sheet the first page of your assignment – do not send it as a separate document.

Your assignments must be submitted as Word documents. If you wish to submit in any other file format please discuss this with your lecturer well before the assignment submission date.

As part of a University initiative to support the development of academic integrity, assessments may be checked for plagiarism, including through an electronic system, either internally or by a plagiarism checking service, and be held for future checking and matching purposes.

A strong warning about excessive and unquoted copying of work from the Internet, from published articles, or from fellow students is now given. Any student found exceeding acceptable academic guidelines will be strongly penalised, which can easily jeopardise the students chance of attaining a final pass.

Typing: Word-processed at 12 point with 1.5 or double spacing.

Referencing: Follow the format in your study material, or you can go to the following site for information on correct referencing.

http://www.scu.edu.au/library/index.php/20/

Specific criteria• inclusion of an Assessment Cover Sheet

• meeting all the requirements of the assignment

• relevance to study material and textbooks and evidence of further investigation

• depth of analysis and originality of submission

• professional layout and presentation

• proper referencing

• prompt submission.

15ACC00153 – Unit Information

Online quizzes

Due: Week 5 and Week 9

Weighting: 20%

There will be two (2) Online Quizzes scheduled this study period. You are required to complete both quizzes within the allotted time period. Each quiz will carry a weighting of 10%, with the total weighting for this assessment being 20% overall. Information regarding the quiz and details on how to access the quiz will be made available through the MySCU Online Learning site for this unit.

Quizzes will be held as follows:

• Online Quiz No. 1 – Topics 1–4: Week 5 – 10%

• Online Quiz No. 2 – Topics 5–7: Week 9 – 10%

Each student must attempt both online quizzes (accessed via MySCU). Quiz cut-off is automatic and no extension will be available. Quizzes will be made available at 9:00 am on the Monday of the due week and remain open for 7 days, closing at 5:00 pm on the Sunday night. For example, Quiz 1 will be available from 9:00 am Monday 19 March (beginning of Week 5), and will be available online until 5:00 pm, Sunday 25 March (end of Week 5), etc.

Hand-in assignment

Due: 5 pm Monday 7 May 2012 (Week 12)

Weighting: 30%

Attached to this Unit Information Guide, you will find a supplement entitled Overview of Hand-in Assignment. Here you will find details of the hand-in assignment. Please read the instructions relating to submission very carefully before attempting the questions contained within the Hand-in assignment and make sure that you answer all of the questions contained in the hand-in assignment. The submission time for the hand-in assignment is 5:00 pm on the Monday of the nominated week.

Hand-ins must be submitted using the Assignment submission link in Blackboard. From the main window, select the Assignments TAB on the left of the screen. Select the Hand-in you wish to submit and then click on the View/Complete: Hand-in link. This will open a screen which will allow you to enter information into the comments box and also attach your completed assignment. When you have attached your Hand-in document, please click on Submit (do not click on Save).

Due date is the date by which the hand-in should be submitted through the Assignments submission link. Hand-in assignments will not be accepted via email, so do not email your assignment. The electronic submission of assignments via Blackboard is the only method of submission. Extensions will only be granted in exceptional circumstances (and NOT on the basis of late enrolment or late receipt of materials). Refer to School Extension Policy (page 9).

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Final examination

Exam period: 24 May – 2 June 2012

Weighting: 50%

The final examination is scheduled for the end of the study period. Students will be fully advised during the study period as to when the exam will be held and the format it will take. The exam will be closed book.

Note: Students are permitted to take a hard copy standard English translation dictionary into the examination. Electronic translation dictionaries are not permitted.

Census dates

The census date is the day upon which your enrolment for the study period becomes fixed. You cannot enrol or withdraw from units after census date without significant academic and/or financial penalties. If you are using the FEE-Help or HECS-Help Government loan schemes, your debt for the study period is deferred on census date.

You will need to go to My Enrolment at http://www.scu.edu.au/myenrolment to check your census dates. Select ‘Current Enrolment including Census date’ from the menu item called ‘My Study Plans’. Each unit in which you are enrolled will be displayed with its census date clearly identified.

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Suggested study timetable

This timetable applies to the Australian study period. It may be varied for students studying elsewhere. Please confirm dates with your local tutor.

Week/ commencing

Topic no.

TopicChapter

no.Notes

1 20 February

1

Accounting information systems: an overview

1

Overview of transaction processing & Enterprise Resource Planning systems

2

2 27 February

2 Systems documentation techniques 3

3 5 March

3 Relational databases 4

4 12 March

4

Computer fraud 5

Computer fraud and abuse techniques 6

Control and accounting information systems 7

5 19 March

5

Information systems controls for systems reliability Part 1: Information security

8

Online Quiz No. 1 Topics 1–4

Information systems controls for systems reliability Part 2: Confidentiality & Privacy

9

Information controls for systems reliability Part 3: Processing integrity & Availability

10

Auditing computer-based information systems

11

6 26 March

6The revenue cycle: sales to cash

collections12

7

2 AprilStudy Week

8 9 April

7The expenditure cycle: purchasing to cash

disbursements13

9 16 April

8

The production cycle 14

Online Quiz No. 2 Topics 5–7

The human resources management and payroll cycle

15

General ledger and reporting system 16

10 23 April

9Introduction to systems development;

Systems Analysis20

11 30 April

10 AIS development strategies 21

18 ACC00153 – Business Information Systems

Week/ commencing

Topic no.

TopicChapter

no.Notes

12 7 May

11Systems design, implementation and

operation22

Hand-in assignment due 5:00 pm Monday

13 14 May

Revision

14 21 May

Study week and Exam week

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Overview of hand-in assignment

Due date: Hand-in Assignment – 5 pm Monday 7 May 2012 (Week 12)

Marks available: 30%

Please read the instructions relating to submission very carefully before attempting the questions contained within the Hand-in assignment and make sure that you answer all of the questions contained in the hand-in assignment.

Due date, is the date by which the hand-in should be submitted through the Assignments submission link. Hand-in assignments will not be accepted via email, so do not email you’re assignments. The electronic submission of assignments via BlackBoard is the only method of submission.

Extensions will only be granted in exceptional circumstances and NOT on the basis of late enrolment or late receipt of materials. Refer Unit Information Guide ‘School Extension Policy’.

How to submit

Your hand-in assignment must be submitted using the Assignment submission link in Blackboard. From the main window, select the Online Submission TAB on the left of the screen. Click on the View/Complete: Hand-in link. This will open a screen which will allow you to enter information into the comments box and also attach your completed assignment. When you have attached your Hand-in document, please click on Submit (do not click on Save).

Note:

• Your assignment should be word-processed using 12 point font with 1.5 line spacing.

• The marker will maintain a record of assignments received and of marks awarded.

• Keep a copy (manual or electronic) of your assignment, in case of loss. (This applies to all assessment items!) You may be asked to submit a copy.

Important note

Student hand-in assignments will not usually be graded immediately they are received.

Hand-in assignments will be graded as quickly as possible and will not be returned to the student. You will be advised of your grade as soon as possible via the MySCU Learning site. A suggested solutions document will also be made available on the MySCU Learning site for your reference (but only after the close-off date for the assignment).

Always check that you follow the ‘rules’ and fundamental principles to maximise your marks! Heavy penalties will apply for failure to follow fundamental principles. (See marking criteria below).

20 ACC00153 – Business Information Systems

Marking criteria

Marks will be awarded for:

1. understanding and discussion of the question (30 marks).

You are expected to answer each of the questions contained in the assignment. Your answer should fully address the requirements of each question and be in your own words. Simply restating the contents of the textbook, study guide or PowerPoint slides does not show individual understanding of the topic.

Your answers should contain enough discussion on the question so as to clearly demonstrate your understanding of the topic and provide sufficient detail which answers the questions to a satisfactory level.

It is expected that most questions will require approximately half a page of readable, logical and verifiable information and should not exceed 250 words per question.

2. the extent and depth of research undertaken.

Your assignment should show wide reading on the topic you have chosen. This would extend beyond the textbook to other texts, newspaper and magazines. Specific resources from the Internet could also have been used. Your assignment should also include a Bibliography identifying the extent of the research undertaken (up to 2 marks may be deducted for poor, improper or no referencing).

3. presentation: overall look, format, written content and the inclusion of title page stating your name, student ID, Assessment number, and due date.

Your assignment should have a professional presentation with appropriate use of headings and sections and appropriate use of spelling, grammar and referencing (up to 3 marks may be deducted for incorrect grammar, spelling or poor presentation).

A note about plagiarism and dishonesty in assessment tasks

While you may discuss with others how to complete Hand-in questions, the final product that you submit for grading must be clearly your own work (as is the case for every piece of assessment) and you must be able to explain what you have submitted, if asked to do so. It is extremely unlikely that any two students’ Hand-ins will be identical or even very similar. Don’t assume that the marker won’t notice any Hand-ins that are ‘too similar’! It would be a shame for two students to fail the unit or to be expelled from the University all for the sake of a few marks. (These are two of the four possible penalties provided for in the University Rules; see the current University Handbook for details.)

Hand-in assignment – due 5 pm on Monday 7 May 2012 (Week 12)

Remember that you must attempt all questions contained in this Hand-in assignment.

Question One

Describe the methods used to collect data about business activities. Describe design and control considerations for each of the data collection methods. (5 marks)

Question Two

What is the purpose of using a context diagram when working with DFDs and how is it created? (5 marks)

21ACC00153 – Unit Information

Question Three

Explain the difference between file-oriented transaction processing systems and relational database systems. Discuss the advantages and disadvantages of each system. (5 marks)

Question Four

Explain how a company could be the victim of fraud, even if ideal segregation of duties is enforced. (5 marks)

Question Five

Identify and briefly discuss any six physical access controls. (5 marks)

Question Six

Describe the risk-based audit approach. (5 marks)