Digital Financial Reporting
| Module title | Digital Financial Reporting |
|---|---|
| Module code | BEA3033DA |
| Academic year | 2024/5 |
| Credits | 15 |
| Module staff |
| Duration: Term | 1 | 2 | 3 |
|---|---|---|---|
| Duration: Weeks | 12 |
| Number students taking module (anticipated) | 50 |
|---|
Module description
In an era where bytes and bits wield more influence than paper and ink, the financial landscape is undergoing a revolutionary transformation – one that transcends traditional ledgers and balance sheets. Welcome to the realm of digital financial reporting, a dynamic frontier where data dances effortlessly between algorithms and insights, giving rise to a new era of financial transparency and efficiency. You will understand the principles of digital systems management to ensure they are compliant with all relevant legal, professional and ethical frameworks.
Within this module you will explore the requirements of the data commissioner under GDPR, and other stakeholders and how digital technology and protocols are applied to protect data from cyberattacks and data corruption. In doing so you will interpret and implement the latest guidance on secure data management to satisfy the requirements of the Data Commissioner and GDPR and implement protocols and technology that minimise risks to data integrity and cyber security.
This will be achieved through the application of the principles of digital systems management to ensure continued compliance with all relevant frameworks applicable to the organisation
Module aims - intentions of the module
The aim of this module is to introduce you to the digital technology used within accounting services, particularly how to keep data safe from cyber-attacks and data corruption. You we gain an understanding of the protocols and how technology can be used to minimise the risk to data integrity and cyber security.
Intended Learning Outcomes (ILOs)
ILO: Module-specific skills
On successfully completing the module you will be able to...
- 1. Critically analyse the requirements of the data commissioner under GDPR, and other stakeholders.(K6)
- 2. Critically analyse digital technology and protocols to protect data from cyber-attacks and data corruption.(K7)
- 3. Apply the principles of digital systems management to ensure they are compliant with all relevant legal, professional and ethical frameworks (K9)
ILO: Discipline-specific skills
On successfully completing the module you will be able to...
- 4. Critically analyse approaches to using technology to identify and apply for finance and maintain credit relationships.(K27)
- 5. Use various approaches to data analytics using technology to visualise findings from the analysis of financial and non-financial data from internal and external sources.
- 6. Interpret and implement the latest guidance on secure data management to satisfy the requirements of the Data Commissioner and GDPR.(S5)
ILO: Personal and key skills
On successfully completing the module you will be able to...
- 7. Implement protocols and technology that minimise risks to data integrity and cyber security.(S6)
- 8. Apply the principles of digital systems management to ensure continued compliance with all relevant frameworks applicable to the organisation.(S8)
- 9. Demonstrate objective and capable of independent and team working, committed to a reflective approach and therefore continuous improvement of internal and external relationships, including reviewing their own performance and performance of their team.(B4)
Syllabus plan
- The data commissioner and GDPR
- Data Management
- Data Integrity
- Cyber Security
Learning activities and teaching methods (given in hours of study time)
| Scheduled Learning and Teaching Activities | Guided independent study | Placement / study abroad |
|---|---|---|
| 17 | 133 |
Details of learning activities and teaching methods
| Category | Hours of study time | Description |
|---|---|---|
| Scheduled Learning and Teaching Activities | 17 | 2 masterclasses and 2 webinars |
| Guided Independent Study | 30 | Reading, research, web based activities on ELE |
| Workplace | 103 | Work activities |
Formative assessment
| Form of assessment | Size of the assessment (eg length / duration) | ILOs assessed | Feedback method |
|---|---|---|---|
| Scenario case study Digital Financial Reporting | Artefacts | 1-9 | Written |
Summative assessment (% of credit)
| Coursework | Written exams | Practical exams |
|---|---|---|
| 50 | 0 | 50 |
Details of summative assessment
| Form of assessment | % of credit | Size of the assessment (eg length / duration) | ILOs assessed | Feedback method |
|---|---|---|---|---|
| Case study report Exam | 50 | 1500 words with artefacts | 1-9 | written |
| Exam | 50 | 60 minutes | 1, 9 | written |
| 0 | ||||
| 0 | ||||
| 0 | ||||
| 0 |
Details of re-assessment (where required by referral or deferral)
| Original form of assessment | Form of re-assessment | ILOs re-assessed | Timescale for re-assessment |
|---|---|---|---|
| Exam | Exam | 1-7 | 6 weeks |
| Case study report | Case study report | 1-7 | 6 weeks |
Re-assessment notes
Deferral – if you have been deferred for any assessment you will be expected to submit the relevant assessment. The mark given for a re-assessment taken as a result of deferral will not be capped and will be treated as it would be if it were your first attempt at the assessment.
Referral – if you have failed the module overall (i.e. a final overall module mark of less than 40%) you will be expected to submit the relevant assessment. The mark given for a re-assessment taken as a result of referral will be capped at 40%
Indicative learning resources - Basic reading
RE-ASSESSMENT NOTES –
Deferral – if you have been deferred for any assessment you will be expected to submit the relevant assessment. The mark given for a re-assessment taken as a result of deferral will not be capped and will be treated as it would be if it were your first attempt at the assessment.
Referral – if you have failed the module overall (i.e. a final overall module mark of less than 40%) you will be expected to submit the relevant assessment. The mark given for a re-assessment taken as a result of referral will be capped at 40%
| Credit value | 15 |
|---|---|
| Module ECTS | 7.5 |
| NQF level (module) | 6 |
| Available as distance learning? | Yes |
| Origin date | 22/03/24 |
