AIS EXAM 5 EXAM SCRIPT 2026 COMPREHENSIVE QUESTIONS AND VERIFIED SOLUTIONS

AIS EXAM 5 EXAM SCRIPT 2026
COMPREHENSIVE QUESTIONS AND
VERIFIED SOLUTIONS


◉ Documentation can help train new users of an accounting
information system.
Answer: True


◉ Documentation can help businesses save money—for example, by
saving on training costs.
Answer: True


◉ Documentation includes everything except narrative descriptions
Answer: False


◉ A data flow diagram represents a physical, rather than logical,
view of an accounting information system.
Answer: False


◉ Data flow diagrams are only used to audit an AIS.
Answer: False

,◉ Data flow diagrams use more symbols than system flowcharts.
Answer: Fase


◉ A circle or bubble symbol in a data flow diagram is used to
represent a "transformation process."
Answer: True


◉ Like system flowcharts, data flow diagrams have levels which
show varying amounts of detail.
Answer: TRUE


◉ The highest level of a data flow diagram is also called a "context
diagram."
Answer: true


◉ The first level of detail in a data flow diagram is called a "physical
data flow diagram."
Answer: true


◉ The task of creating more-detailed data flow diagrams is called
"decomposition."
Answer: true

, ◉ An important guideline to follow when creating data flow
diagrams is to avoid drawing temporary files in them
Answer: false


◉ An important guideline to follow when creating data flow
diagrams is to show only one system entity even when several of
them perform the same tasks.
Answer: TRUE


◉ An important guideline to follow when creating data flow
diagrams is to avoid user feedback because employees rarely
understand data flow diagrams.
Answer: false


◉ A document flowchart describes the physical flow of data through
an accounting information system.
Answer: true


◉ The direction of information flow in a document flowchart is
represented by arrows
Answer: true