FACULTY OF COMMERCE

DEPARTMENT OF ACCOUNTING & AUDITING

BACC310: ACCOUNTING INFORMATION SYSTEMS
ASSIGNMENT 2
JANUARY- JUNE 2023

Instructions
1. All assignments must be typed using New Times Roman font size 12, 1.5 line
spaced, referenced using 6th Edition APA Guidelines, justified both sides,
include a standardized cover page and uploaded as a SINGLE PDF file.
2. It is the responsibility of the student to upload their assignments in time to avoid
inconveniences due to internet failure, system failure, power outages or any
other unforeseen circumstances. NO submission extensions will be granted by
the Department after the deadline.
3. All queries for this assignment must be directed to the Course Leader whose
contact details are on the List of Course Leaders available on MyVista.
4. Plagiarism is a serious academic offence. Credit will be given for well written and
referenced assignments. Please refer to the Tutorial Letter and other resources
for more information on academic writing.

Page 1 of 3
QUESTION 1

(a) Differentiate an Accounting Information System and Management Information

System.
[5 marks]

(b) Accountants plays a pivotal role in an Accounting Information System. In this

context, describe in detail the roles of Accountants in an Accounting Information
System. [15 marks]

(c) Discuss in detail the evolution of Information System models you know.

[5 marks]

QUESTION 2

a) Define the following terms as they are used in Accounting Information Systems:
I. Auditing
II. Fraud detection

[2 marks]
b) State and explain the 5 steps involved in developing the REA Model

[10 marks]

c) Comment on the accession that Information Technology may not be important in

auditing.
[3 marks]
d) Why is human behaviour considered one of the biggest potential threats to
operating system integrity
[10 marks]

QUESTION 3

. a) State and explain the advantages of Database Management System

[5
marks]

Page 2 of 3
 b) With reference to an organisation that you, analyse the functions of DBMS?

[5 marks]

c) Discuss the ways in which ERM processes can be continuously monitored and

modified so that deficiencies are reported to management.

[15
marks]

Page 3 of 3