AIS EXAM 5 CERTIFICATION EVALUATION 2026 COMPLETE QUESTIONS AND SOLUTIONS UPDATED

AIS EXAM 5 CERTIFICATION EVALUATION
2026 COMPLETE QUESTIONS AND
SOLUTIONS UPDATED

◉ The textbook identified seven reasons why documentation of an
AIS is important. For which of the following reasons would the user
guides, procedure manuals and operating instructions be most
important?
a) Depicting how the system works
b) Training users
c) Designing new systems
d) Standardizing communications with others
Answer: B) Training users


◉ Which of these requires auditors to understand a client's system
of internal controls before conducting an audit—an understanding
aided by documentation?
a) SAS 1
b) SAS 55
c) The Securities and Exchange Act of 1939
d) SOX Act of 2002
Answer: B )SAS 55

, ◉ AIS documentation is useful for accomplishing all of the following
except:
a) Standardizing communications with others
b) Auditing AISs
c) Helping businesses comply with the Sarbanes Oxley Act
d) Saving businesses money
e) Documentation helps in all of the above
Answer: e) Documentation helps in all of the above


◉ The AIS documentation discussed in the textbook enables
businesses to document all of the following except:
a) Accounts receivable processes
b) Inventory management processes
c) Management decision processes
d) Payroll deduction logic
e) Documentation tools can represent the logic for all of these
processes
Answer: e) Documentation tools can represent the logic for all of
these processes


◉ Data flow diagrams:
a) Accomplish the same purpose as system flowcharts