If you’re looking to develop your career in business and expand into the specialised area of information systems, this unit will be right up your alley. It covers a range of database concepts and reporting methods, and how they enhance business operations. You will critically analyse accounting information systems in terms of auditing, governance, ethics and cybercrime, while assessing potential advances.

You will work with accounting information systems in action – production, human resources, revenue and expenditure, just to name a few. This will give you applied, transferrable knowledge you can take with you into your professional endeavours.

In this unit, you will study:

  • System fundamentals
    • Introduction.
  • System characteristics and consideration
    • Business processes
    • Database concepts
    • XBRL reporting
    • Systems documentation
    • Internal control I and II.
  • Systems in action
    • Transaction cycle – the revenue cycle
    • Transaction cycle – the expenditure cycle
    • Transaction cycle – the production cycle
    • Transaction cycle – the HR management and payroll cycle
    • Transaction cycle – the general ledger and financial reporting cycle.
  • Systems issues
    • Systems development
    • Auditing and governance of accounting information systems
    • Ethics and cybercrime.


Please refer to the teaching and assessment breakdown for this unit.


You can study this unit as part of the Graduate Diploma in Accounting.


Please note, unit structure and content are subject to change. Contact your SCU Online student advisor on 1300 589 882 for more information based on your particular circumstances.