AIS EXAM 1 FINAL PAPER 2026 FULL
QUESTIONS AND CORRECT ANSWERS
STUDY GUIDE
◉ Modern AIS Architecture
Answer: cloud-based systems and software as a service
software as a service (SaaS): extends model to applicants, deliver
accounting functionality through web browers
◉ Application Programming Interfaces (API)
Answer: enable systems to communicate with each other
programmatically; defines how one system can request data from or
send data to another
◉ Integration Platform as a Service (iPaaS)
Answer: help manage the complexity of multiple integrations
◉ robotic process automation (RPA)
Answer: uses software "robots" to perform repetitive tasks that
humans previously did
◉ confidentiality
, Answer: ensures that info is accessible only to those authorized to
view it
controls include access restrictions, encryption, and data
classification schemes
◉ integrity
Answer: ensures that info is accurate, complete, and has not been
improperly modified
controls include input validation, reconciliation, audit trails, and
change management procedures
◉ availability
Answer: ensures that information and systems are accessible when
needed
controls include redundant systems, backup procedures, disaster
recovery plans, and capacity management
◉ three types of controls
Answer: preventive, detective, corrective
◉ Trust services criteria
Answer: security
availability
QUESTIONS AND CORRECT ANSWERS
STUDY GUIDE
◉ Modern AIS Architecture
Answer: cloud-based systems and software as a service
software as a service (SaaS): extends model to applicants, deliver
accounting functionality through web browers
◉ Application Programming Interfaces (API)
Answer: enable systems to communicate with each other
programmatically; defines how one system can request data from or
send data to another
◉ Integration Platform as a Service (iPaaS)
Answer: help manage the complexity of multiple integrations
◉ robotic process automation (RPA)
Answer: uses software "robots" to perform repetitive tasks that
humans previously did
◉ confidentiality
, Answer: ensures that info is accessible only to those authorized to
view it
controls include access restrictions, encryption, and data
classification schemes
◉ integrity
Answer: ensures that info is accurate, complete, and has not been
improperly modified
controls include input validation, reconciliation, audit trails, and
change management procedures
◉ availability
Answer: ensures that information and systems are accessible when
needed
controls include redundant systems, backup procedures, disaster
recovery plans, and capacity management
◉ three types of controls
Answer: preventive, detective, corrective
◉ Trust services criteria
Answer: security
availability
