AIN3701 AUDITING IN INFORMATION SYSTEMS (PDF) | 2026
EXAM QUESTIONS AND ANSWERS + RATIONALES | STUDY
GUIDE | 100% CORRECT
1. According to the AIN3701 module purpose, what is the primary goal of preparing
accounting students?
A) To master advanced financial reporting standards
B) To apply computational thinking using data analytics, automation, and emerging
technologies
C) To become proficient in manual bookkeeping and auditing procedures
D) To develop expertise in tax law and compliance
Correct Answer: To apply computational thinking using data analytics, automation, and
emerging technologies
Rationale: The purpose of AIN3701 is to prepare accounting students to apply computational
thinking using data analytics, visualization techniques, automation, emerging technologies, and
to address the impact of cyber security on these technologies . It is not focused on manual
accounting or traditional compliance topics.
2. Which of the following is listed as a pre-requisite module for AIN3701 at UNISA?
A) AIN1501
B) AIN2601
C) CAS1501
D) CBC1501
Correct Answer: AIN2601
Rationale: The pre-requisites for AIN3701 are AIN2601, FAC1601, and DSC1630 . AIN2601
provides foundational automation and data analysis skills, which students are expected to have
before enrolling. The other options are not listed as official pre-requisites.
3. What is the NQF level and credit value of the AIN3701 module?
A) NQF level 6, 10 credits
B) NQF level 7, 12 credits
C) NQF level 8, 15 credits
D) NQF level 5, 8 credits
Correct Answer: NQF level 7, 12 credits
Rationale: AIN3701 is a year module presented at NQF level 7 and carries 12 credits . This
positions it as an advanced undergraduate module within the accounting sciences curriculum,
building on prior foundational knowledge.
4. According to the AIN3701 learning outcomes, what should students be able to do with
data analytics?
A) Memorize statistical formulas
, B) Perform data analytics using a recognised framework and communicate findings via
dashboards
C) Design complex databases from scratch
D) Perform manual data entry and reconciliation
Correct Answer: Perform data analytics using a recognised framework and communicate
findings via dashboards
Rationale: One of the key learning outcomes is to perform data analytics using a recognised
framework, interpret the results, and communicate findings using dashboards and reports . This
emphasizes practical application rather than theoretical memorization.
5. What is the assessment format for AIN3701?
A) A final written examination only
B) A continuous assessment module with no final summative examination
C) A practical portfolio submitted at year-end
D) An oral presentation and viva voce
Correct Answer: A continuous assessment module with no final summative examination
Rationale: AIN3701 is a continuous assessment module and does not have a final summative
examination . Assignments throughout the year contribute cumulatively to the final mark,
allowing students to manage their learning progressively.
6. What is the definition of computational thinking according to the AIN3701 curriculum?
A) The process of writing complex computer programs
B) The process of identifying a clear, defined, step-by-step solution to a complex
problem
C) The ability to use spreadsheet software efficiently
D) The process of memorizing coding syntax
Correct Answer: The process of identifying a clear, defined, step-by-step solution to a complex
problem
Rationale: Bitesize (2022) defines computational thinking as 'the process of identifying a clear,
defined, step-by-step solution to a complex problem' . It is a problem-solving mindset that can be
implemented by both humans and computers, not just programming.
7. Which of the following is NOT one of the four pillars of computational thinking?
A) Decomposition
B) Pattern recognition
C) Abstraction
D) Repetition
Correct Answer: Repetition
, Rationale: The four pillars of computational thinking are decomposition, pattern recognition,
abstraction, and algorithms . Repetition, while a programming concept, is not one of the core
pillars of computational thinking as defined in the curriculum.
8. What does the pillar of "decomposition" refer to in computational thinking?
A) Identifying similarities between different problems
B) Breaking down a problem into more manageable subproblems
C) Removing unnecessary details to focus on key information
D) Creating a series of logical steps to solve a problem
Correct Answer: Breaking down a problem into more manageable subproblems
Rationale: Decomposition is the process of breaking down a problem into more manageable
subproblems . For example, calculating a net profit percentage can be broken down into
determining net profit and sales, making the task less overwhelming.
9. According to the AIN3701 learning unit, which technology is specifically mentioned as
part of the Fourth Industrial Revolution in the module?
A) Mainframe computing
B) Emerging technologies, data analytics, and automation
C) Telephony systems
D) Paper-based accounting systems
Correct Answer: Emerging technologies, data analytics, and automation
Rationale: The module covers emerging technologies of the Fourth Industrial Revolution, data
analytics, dashboards, automation (including VBA programming), and cyber security . These are
central themes that students are expected to understand and apply in accounting contexts.
10. What is the significance of the 'Law of Accelerated Returns' in the context of AIN3701?
A) It states that technology development is linear and predictable
B) It states that once a technology becomes digital, its development accelerates
exponentially
C) It states that technology development has no impact on business practices
D) It states that technology development is irrelevant to accounting
Correct Answer: It states that once a technology becomes digital, its development accelerates
exponentially
Rationale: The Law of Accelerated Returns highlights how technology evolves rapidly,
impacting business practices and necessitating adaptation by professionals . This is a key concept
in understanding the pace of change in the digital era.
11. How does artificial narrow intelligence (ANI) differ from artificial general intelligence
(AGI) according to the AIN3701 content?
A) ANI performs specific tasks, while AGI has human-like cognitive abilities across a
range of tasks
B) ANI is more advanced than AGI
EXAM QUESTIONS AND ANSWERS + RATIONALES | STUDY
GUIDE | 100% CORRECT
1. According to the AIN3701 module purpose, what is the primary goal of preparing
accounting students?
A) To master advanced financial reporting standards
B) To apply computational thinking using data analytics, automation, and emerging
technologies
C) To become proficient in manual bookkeeping and auditing procedures
D) To develop expertise in tax law and compliance
Correct Answer: To apply computational thinking using data analytics, automation, and
emerging technologies
Rationale: The purpose of AIN3701 is to prepare accounting students to apply computational
thinking using data analytics, visualization techniques, automation, emerging technologies, and
to address the impact of cyber security on these technologies . It is not focused on manual
accounting or traditional compliance topics.
2. Which of the following is listed as a pre-requisite module for AIN3701 at UNISA?
A) AIN1501
B) AIN2601
C) CAS1501
D) CBC1501
Correct Answer: AIN2601
Rationale: The pre-requisites for AIN3701 are AIN2601, FAC1601, and DSC1630 . AIN2601
provides foundational automation and data analysis skills, which students are expected to have
before enrolling. The other options are not listed as official pre-requisites.
3. What is the NQF level and credit value of the AIN3701 module?
A) NQF level 6, 10 credits
B) NQF level 7, 12 credits
C) NQF level 8, 15 credits
D) NQF level 5, 8 credits
Correct Answer: NQF level 7, 12 credits
Rationale: AIN3701 is a year module presented at NQF level 7 and carries 12 credits . This
positions it as an advanced undergraduate module within the accounting sciences curriculum,
building on prior foundational knowledge.
4. According to the AIN3701 learning outcomes, what should students be able to do with
data analytics?
A) Memorize statistical formulas
, B) Perform data analytics using a recognised framework and communicate findings via
dashboards
C) Design complex databases from scratch
D) Perform manual data entry and reconciliation
Correct Answer: Perform data analytics using a recognised framework and communicate
findings via dashboards
Rationale: One of the key learning outcomes is to perform data analytics using a recognised
framework, interpret the results, and communicate findings using dashboards and reports . This
emphasizes practical application rather than theoretical memorization.
5. What is the assessment format for AIN3701?
A) A final written examination only
B) A continuous assessment module with no final summative examination
C) A practical portfolio submitted at year-end
D) An oral presentation and viva voce
Correct Answer: A continuous assessment module with no final summative examination
Rationale: AIN3701 is a continuous assessment module and does not have a final summative
examination . Assignments throughout the year contribute cumulatively to the final mark,
allowing students to manage their learning progressively.
6. What is the definition of computational thinking according to the AIN3701 curriculum?
A) The process of writing complex computer programs
B) The process of identifying a clear, defined, step-by-step solution to a complex
problem
C) The ability to use spreadsheet software efficiently
D) The process of memorizing coding syntax
Correct Answer: The process of identifying a clear, defined, step-by-step solution to a complex
problem
Rationale: Bitesize (2022) defines computational thinking as 'the process of identifying a clear,
defined, step-by-step solution to a complex problem' . It is a problem-solving mindset that can be
implemented by both humans and computers, not just programming.
7. Which of the following is NOT one of the four pillars of computational thinking?
A) Decomposition
B) Pattern recognition
C) Abstraction
D) Repetition
Correct Answer: Repetition
, Rationale: The four pillars of computational thinking are decomposition, pattern recognition,
abstraction, and algorithms . Repetition, while a programming concept, is not one of the core
pillars of computational thinking as defined in the curriculum.
8. What does the pillar of "decomposition" refer to in computational thinking?
A) Identifying similarities between different problems
B) Breaking down a problem into more manageable subproblems
C) Removing unnecessary details to focus on key information
D) Creating a series of logical steps to solve a problem
Correct Answer: Breaking down a problem into more manageable subproblems
Rationale: Decomposition is the process of breaking down a problem into more manageable
subproblems . For example, calculating a net profit percentage can be broken down into
determining net profit and sales, making the task less overwhelming.
9. According to the AIN3701 learning unit, which technology is specifically mentioned as
part of the Fourth Industrial Revolution in the module?
A) Mainframe computing
B) Emerging technologies, data analytics, and automation
C) Telephony systems
D) Paper-based accounting systems
Correct Answer: Emerging technologies, data analytics, and automation
Rationale: The module covers emerging technologies of the Fourth Industrial Revolution, data
analytics, dashboards, automation (including VBA programming), and cyber security . These are
central themes that students are expected to understand and apply in accounting contexts.
10. What is the significance of the 'Law of Accelerated Returns' in the context of AIN3701?
A) It states that technology development is linear and predictable
B) It states that once a technology becomes digital, its development accelerates
exponentially
C) It states that technology development has no impact on business practices
D) It states that technology development is irrelevant to accounting
Correct Answer: It states that once a technology becomes digital, its development accelerates
exponentially
Rationale: The Law of Accelerated Returns highlights how technology evolves rapidly,
impacting business practices and necessitating adaptation by professionals . This is a key concept
in understanding the pace of change in the digital era.
11. How does artificial narrow intelligence (ANI) differ from artificial general intelligence
(AGI) according to the AIN3701 content?
A) ANI performs specific tasks, while AGI has human-like cognitive abilities across a
range of tasks
B) ANI is more advanced than AGI
