AIS Topics on Professional Exams
AIS Topics Are Tested on Every

question 2

Essay

AIS topics on professional exams
AIS topics are tested on every professional exam discussed in the text. Without using the same topic more than once, indicate two AIS topics tested on each exam listed below. $$\begin{array} { | l | l | l | } \hline { \text { Exam } } & \text { Topic \#1 } & \text { Topic \#2 } \\\hline \text { Certified Fraud } & & \\\text { Examiner } & & \\\hline \text { Certified } & & \\\text { Management } & & \\\text { Accountant } & & \\\hline \begin{array} { l } \text { Certified Internal } \\\text { Auditor }\end{array} & & \\\hline \begin{array} { l } \text { Certified } \\\text { Information } \\\text { Systems Auditor }\end{array} & & \\\hline\end{array}$$

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Definitions:

Investing Activities

Transactions and events related to the acquisition and disposal of long-term assets and other investments not classified as cash equivalents.

Financing Activities

Financing activities involve transactions between a company and its financiers, such as issuing shares, borrowing loans, and repaying debt, which are used to fund the company’s operations.

Operating Activities

Day-to-day business functions involving the production and delivery of a company's products and services.

Cash Receipts

Money received by a business during a period of time, including revenues and other inflows of cash.