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Academic performance of students mostly relies on their existing knowledge, academicians and their teaching approaches, socioeconomic status, and their own efforts [3].Students coming from different socioeconomic statuses may have different levels of motivation and factors that contribute to their learning habits [4]. Their learning habits might need some adjustments to comply with the online learning approach as well as being at home during the pandemic. In some situations, students become less active (physically) as they have to spend more screen time thus interrupting their sleep patterns which can result in loss of cardiorespiratory fitness [5]. To ensure the students' performance do not deteriorate, an early intervention is required by determine the factors involved. Early intervention is crucial to avoid unforeseen circumstances such as failing of subjects, low graduate percentage and also a rise in the depression statistics among students.

Tired of performing an audit manually? This module provides a useful step-by-step approach to perform an audit using ACL. Easy to understand and follow. No such module in the market so far. This module is designed to assist users on how to use ACL as a powerful tool to audit. The module is divided into 8 Chapters. Chapter 1 introduces audit and information technology (IT) audit, audit assertions, audit procedures, and the relationship between audit assertions and audit procedures. Chapter 2 explains ACL in the audit, describing in brief its advantages and disadvantages. Chapter 3 assists users with using ACL. In this chapter, users will learn how to install ACL (version 9), and get familiar with the ACL menus and user interfaces. This module uses a step-by-step approach to guide users from creating a new project from ACL to viewing and modifying the table in ACL. Chapter 4 elaborates how to use ACL commands for data integrity verification. For this purpose, users will learn how to count records, total numeric fields or expression, and check for validity errors. Chapter 5 shows users how to analyse their data using the ACL command. The analyse include statistics, stratify, classify, examine the sequence, check for gaps, check for duplicates, ageing, and summarise commands. The remaining chapters cover three main accounting information systems (AIS) cycles, namely, sales and cash receipts (Chapter 6), purchase and cash payments (Chapter 7), and human resource (Chapter 8). For each cycle, cases are given for better assimilation.