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  • 1. ACC00153 Business Information SystemsUnit Information Guide Session 1 2012
  • 2. © 2012 Southern Cross UniversitySouthern Cross UniversityMilitary RoadEast Lismore NSW 2480No part of this publication may be reproduced, stored in a retrieval system ortransmitted in any form or by means electronic, mechanical, photocopying, recordingor otherwise without the prior written permission of the publisher.Copyright material indicated in this work has been copied under Part VB of theCopyright Act 1968.
  • 3. ContentsContacts and MySCU ............................................................................................................... 5 Unit assessor ................................................................................................................... 5 MySCU ........................................................................................................................... 5 Elluminate Live! ............................................................................................................. 5Where to get help ...................................................................................................................... 6 School enquiries ............................................................................................................. 6 IT&TS helpdesk.............................................................................................................. 6 Academic Skills Development Unit ............................................................................... 6 Student Services ............................................................................................................. 6 Library ............................................................................................................................ 6Managing your study ................................................................................................................ 7 Important information for students studying Business Information Systems ............... 7 Effective online learner skills ........................................................................................ 7 Student behaviour........................................................................................................... 8Unit 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 .......................................................................................................... 13Assessment details ..................................................................................................................14 Assignment submission .................................................................................................14 Online quizzes.............................................................................................................. 15 Hand-in assignment...................................................................................................... 15 Final examination ..........................................................................................................16 Census dates ..................................................................................................................16 3
  • 4. 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
  • 5. Contacts and MySCUUnit assessor MySCUDr Graham Ray The MySCU site for this unit enables you to accessLocation: Lismore campus, R2:42 resources and communication tools and linksPhone: +61 2 6620 3843 that are integral to your study throughout theEmail: graham.ray@scu.edu.au 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: enrol@scu.edu.au If you are enrolled in that unit but cannot access the online site send an email to: helpdesk@scu.edu.au 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 5
  • 6. Where to get helpSchool enquiries IT&TS helpdeskUndergraduate Business Lismorecourses Phone: +61 2 6620 3698Email: studybusiness@scu.edu.au Email: helpdesk@scu.edu.auWebsite: http://www.scu.edu.au/business-school Website: http://www.scu.edu.au/admin/it/Post: Southern Cross Business School Coffs Harbour Southern Cross University Phone: +61 2 6659 3080 PO Box 157 (Military Road) Email: chec.helpdesk@scu.edu.au Lismore NSW 2480 Australia Gold Coast and Tweed HeadsPhone: +61 2 6620 3835 Phone: +61 7 5506 9210 or Email: tweedhelp@scu.edu.au Free call 1800 626 481 and ask for extension 73835 Academic SkillsUndergraduate IT courses Development UnitEmail: studyit@scu.edu.au LismoreWebsite: http://www.scu.edu.au/business-school Phone: +61 2 6620 3386Post: Southern Cross Business School Email: academicskills@scu.edu.au Southern Cross University PO Box 157 (Military Road) Website: http://www.scu.edu.au/academicskills Lismore NSW 2480 Coffs Harbour Australia Phone: +61 2 6659 3323Phone: +61 2 6659 3209 Email: academicskills-coffs@scu.edu.au or Gold Coast and Tweed Heads Free call 1800 626 481 and ask for Phone: +61 7 5506 9219 extension 83209 Email: academicskills-tgc@scu.edu.auPostgraduate Business coursesEmail: studypgbusiness@scu.edu.au Student ServicesWebsite: http://www.scu.edu.au/business-school LismorePost: Southern Cross Business School Southern Cross University Phone: +61 2 6620 3452 Locked Bag 4 (Brett Street, Tweed Email: stuadmin@scu.edu.au Heads) Website: http://www.scu.edu.au/services/ Coolangatta QLD 4225 studentservices/ Australia Coffs HarbourPhone: +61 7 5506 9364 Phone: +61 2 6659 3777 or Email: sservice@scu.edu.au Free call 1800 626 481 and ask for Gold Coast and Tweed Heads extension 19364 Phone: +61 7 5506 9200Fax: +61 7 5506 9301 Email: tgcc@scu.edu.au Library Phone: 1800 659 460 (Freecall) Website: http://www.scu.edu.au/library6
  • 7. Managing your studyImportant information for students studyingBusiness Information SystemsPlease read firstThis unit makes extensive use of MySCU and the Internet for items of assessment. It is a requirementthat students undertaking this unit have reasonable access to the Internet, either from home, work or auniversity campus laboratory. If you are relying on a connection to the Internet from home it is highlyrecommended 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 makesure you familiarise yourself with all the assessment tasks as a priority so that you can meet thesesubmission dates. Extensions and late submissions will only be accepted if accompanied by a medicalcertificate.If you have any questions concerning the unit requirements, your Internet connection or the assessmenttasks you should contact the unit assessor immediately.Effective online learner skillsHere are the skills you will need to be an effective online learner. This is not meant to be an exhaustivelist of critical skills and competencies for successful online learning, but rather the base-line for anyonetaking 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 7
  • 8. 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.
  • 9. Unit statementSouthern Cross UniversitySouthern Cross Business SchoolDescriptionUnit title: Business Information SystemsUnit code: ACC00153Undergraduate, postgraduate: UndergraduatePrerequisites: ACC00151 Financial Accounting and 36 credit points in any SCU unitCorequisites: NilAntirequisites: ACC00120 Accounting Information SystemsOther enrolment conditions International onshore students only are advised to enrol in the& requirements: internal offeringStudent Services enrolmentcategory: Internal/externalGraded/ungraded: GradedField of education: 080101 AccountingCredit points: 12AimsThis unit focuses on the relationships between business processes, information flows and informationtechnology 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 theinformation system.ObjectivesOn completion of this unit, students should be able to:1. define what an accounting information system is, and describe the basic functions it performs2. identify and explain the fundamental concepts of database technology and data modelling, and their effect on AIS 9
  • 10. 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 systems Topic 1 Accounting information systems and transaction processing Topic 2 Systems documentation techniques Topic 3 Relational databases Module 2: Control and audit of accounting information systems Topic 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
  • 11. ACC00153 – Unit Information 11Module 3: Accounting information systems applicationsTopic 6 The revenue cycle: sales to cash collectionsTopic 7 The expenditure cycle: purchasing to cash disbursementsTopic 8 The production cycle, human resources management and payroll cycle and the general ledger and reporting systemModule 4: The systems development processTopic 9 Introduction to systems development; Systems analysisTopic 10 Accounting information systems development strategiesTopic 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 materialsNote: 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.WebsitesIn 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 gainingaccess. 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.htmlhttp://www.scu.edu.au/library/finding_info/search_engines.htmlhttp://securityresponse.symantec.com/http://www.whatis.com
  • 12. 12 ACC00153 – Business Information Systems Student assessment requirements Task Unit Graduate Weighting Week due objectives attributes % assessed assessed 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.
  • 13. ACC00153 – Unit Information 13Student academic integrityIt is a University requirement that a student’s work complies with the Academic Policy, Chapter 4.20on Student Academic Integrity. It is a student’s responsibility to be familiar with the Policy. Failureto comply with the Policy can have severe consequences in the form of University sanctions. Forinformation on this Policy please refer to Chapter 4.20 on Student Academic Integrity at the followingwebsite: 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 maybe checked for plagiarism, including through an electronic system, either internally or by a plagiarismchecking service, and be held for future checking and matching purposes.Student feedbackStudents are encouraged to complete the online student feedback on learning and teaching survey. This isoffered for all units in every study period.
  • 14. Assessment detailsAssignment 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 submissionPlease note that all assignments are to be submitted online via the assignment submission facility ofthe MySCU site for this unit. For information about how to submit assignments online please see thedocument ‘Assignment online submission a “How-to” for students’ in the Assignments section of yourMySCU site. If after reading this document you are still uncertain about the submission process pleasecontact 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 formatplease 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 maybe checked for plagiarism, including through an electronic system, either internally or by a plagiarismchecking service, and be held for future checking and matching purposes.A strong warning about excessive and unquoted copying of work from the Internet, from publishedarticles, or from fellow students is now given. Any student found exceeding acceptable academicguidelines will be strongly penalised, which can easily jeopardise the students chance of attaining a finalpass.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 informationon 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.14
  • 15. ACC00153 – Unit Information 15Online quizzesDue: Week 5 and Week 9Weighting: 20%There will be two (2) Online Quizzes scheduled this study period. You are required to complete bothquizzes within the allotted time period. Each quiz will carry a weighting of 10%, with the total weightingfor this assessment being 20% overall. Information regarding the quiz and details on how to access thequiz 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 andno extension will be available. Quizzes will be made available at 9:00 am on the Monday of the dueweek and remain open for 7 days, closing at 5:00 pm on the Sunday night. For example, Quiz 1 will beavailable from 9:00 am Monday 19 March (beginning of Week 5), and will be available online until 5:00pm, Sunday 25 March (end of Week 5), etc.Hand-in assignmentDue: 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-inAssignment. Here you will find details of the hand-in assignment. Please read the instructions relating tosubmission very carefully before attempting the questions contained within the Hand-in assignment andmake sure that you answer all of the questions contained in the hand-in assignment. The submission timefor 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 mainwindow, select the Assignments TAB on the left of the screen. Select the Hand-in you wish to submit andthen click on the View/Complete: Hand-in link. This will open a screen which will allow you to enterinformation into the comments box and also attach your completed assignment. When you have attachedyour 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 electronicsubmission of assignments via Blackboard is the only method of submission. Extensions will onlybe granted in exceptional circumstances (and NOT on the basis of late enrolment or late receipt ofmaterials). Refer to School Extension Policy (page 9).
  • 16. 16 ACC00153 – Business Information Systems 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.
  • 17. 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/ Topic Chapter Topic Notescommencing no. no. Accounting information systems: an 1 1 overview 120 February Overview of transaction processing & 2 Enterprise Resource Planning systems 2 2 Systems documentation techniques 327 February 3 3 Relational databases 4 5 March Computer fraud 5 4 4 Computer fraud and abuse techniques 6 12 March Control and accounting information systems 7 Information systems controls for systems 8 reliability Part 1: Information security Information systems controls for systems 9 5 reliability Part 2: Confidentiality & Privacy Online Quiz No. 1 5 19 March Topics 1–4 Information controls for systems reliability 10 Part 3: Processing integrity & Availability Auditing computer-based information 11 systems 6 The revenue cycle: sales to cash 6 12 26 March collections 7 Study Week 2 April 8 The expenditure cycle: purchasing to cash 7 13 9 April disbursements The production cycle 14 9 The human resources management and Online Quiz No. 2 8 15 16 April payroll cycle Topics 5–7 General ledger and reporting system 16 10 Introduction to systems development; 9 20 23 April Systems Analysis 11 10 AIS development strategies 21 30 April 17
  • 18. 18 ACC00153 – Business Information Systems Week/ Topic Chapter Topic Notes commencing no. no. 12 Systems design, implementation and Hand-in assignment 11 22 7 May operation due 5:00 pm Monday 13 Revision 14 May 14 Study week and Exam week 21 May
  • 19. Overview of hand-in assignmentDue 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 questionscontained within the Hand-in assignment and make sure that you answer all of the questions contained inthe 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 electronicsubmission 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 enrolmentor late receipt of materials. Refer Unit Information Guide ‘School Extension Policy’.How to submitYour 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 theView/Complete: Hand-in link. This will open a screen which will allow you to enter informationinto the comments box and also attach your completed assignment. When you have attached yourHand-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 noteStudent 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. Youwill be advised of your grade as soon as possible via the MySCU Learning site. A suggested solutionsdocument will also be made available on the MySCU Learning site for your reference (but only after theclose-off date for the assignment).Always check that you follow the ‘rules’ and fundamental principles to maximise your marks! Heavypenalties will apply for failure to follow fundamental principles. (See marking criteria below). 19
  • 20. 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)
  • 21. ACC00153 – Unit Information 21Question ThreeExplain the difference between file-oriented transaction processing systems and relational databasesystems. Discuss the advantages and disadvantages of each system. (5 marks)Question FourExplain how a company could be the victim of fraud, even if ideal segregation of duties is enforced. (5marks)Question FiveIdentify and briefly discuss any six physical access controls. (5 marks)Question SixDescribe the risk-based audit approach. (5 marks)