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This subject provides a broad introduction to the key business processes that generate accounting transaction data and accounting information. Through an understanding of how information systems support business processes, you will acquire the skills to analyse, and improve the effectiveness and efficiency of business processes through the use of controls to ensure the reliability of accounting transaction data and the quality of information contained in accounting reports.
Intended learning outcomes
On successful completion of this subject, students should be able to:
- Explain the role of information systems and technology in achieving reliable accounting transaction data;
- Describe and explain what is meant by Information quality in regards to accounting information.
- Interpret and analyse business process documentation;
- Describe and explain what internal controls are and their role within a business process;
- Describe and evaluate business processes;
- Design plans to achieve an adequate level of internal control, reliable accounting transaction data and the quality of information in accounting reports; and
- Evaluate, analyse and interpret the efficacy of business processes, their related information systems, the reliability of accounting transaction data and the quality of information in accounting reports.
On successful completion of this subject, students should have improved the following generic skills:
- Oral and written communication;
- Collaborative learning and team work;
- Interpretation and analysis of real-world cases; and
- Problem solving.
Last updated: 26 March 2020