In Progress
Please note that this Unit Profile is still in progress. The content below is subject to change.Overview
As the economy moves towards more digital disruption, management and auditors are seeking innovative technologies for generating timely information for decision making. The unit is designed to provide you with an understanding of how financial data of an organisation can be analysed in a timely manner using data analytics. You are introduced to concepts, tools, software and methodologies of business intelligence and how they are applied to the analysis of financial data. You will gain experience in analysing accounting audit trails, using audit software, detecting potential fraud, visualising data, and generating dashboards for performance reporting. This unit is suitable for students with minimal information systems background.
Details
Pre-requisites or Co-requisites
Pre-requisite ACCT20072 Accounting Systems & Information Assurance
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).
Offerings For Term 1 - 2025
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).
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.
Class Timetable
Assessment Overview
Assessment Grading
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.
All University policies are available on the CQUniversity Policy site.
You may wish to view these policies:
- Grades and Results Policy
- Assessment Policy and Procedure (Higher Education Coursework)
- Review of Grade Procedure
- Student Academic Integrity Policy and Procedure
- Monitoring Academic Progress (MAP) Policy and Procedure - Domestic Students
- Monitoring Academic Progress (MAP) Policy and Procedure - International Students
- Student Refund and Credit Balance Policy and Procedure
- Student Feedback - Compliments and Complaints Policy and Procedure
- Information and Communications Technology Acceptable Use Policy and Procedure
This list is not an exhaustive list of all University policies. The full list of University policies are available on the CQUniversity Policy site.
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 from Teaching team
Ensure support materials adequately prepare students for assessments.
Workshop activities will be enhanced to adequately prepare students for their assessments.
- Describe and distinguish data concepts, decision support systems, data warehouses, and data analytics, and perform querying of data
- Apply data analytics and data visualisation software to provide information for management and auditors
- Analyse data structures and extract accounting audit trails from computerised accounting systems
- Design audit procedures and apply audit software in substantive testing and fraud detection
- Apply performance management principles and develop performance dashboards and other visual presentations for management.
Alignment of Assessment Tasks to Learning Outcomes
| Assessment Tasks | Learning Outcomes | ||||
|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |
| 1 - Practical Assessment - 20% | |||||
| 2 - Project (applied) - 30% | |||||
| 3 - Take Home Exam - 50% | |||||
Alignment of Graduate Attributes to Learning Outcomes
| Graduate Attributes | Learning Outcomes | ||||
|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |
| 1 - Knowledge | |||||
| 2 - Communication | |||||
| 3 - Cognitive, technical and creative skills | |||||
| 4 - Research | |||||
| 5 - Self-management | |||||
| 6 - Ethical and Professional Responsibility | |||||
| 7 - Leadership | |||||
| 8 - Aboriginal and Torres Strait Islander Cultures | |||||