The potential for corporate fraud is always a consideration when using or even adopting an AIS. Even simple tools like Excel are useful in drawing information from accounting records found in an AIS. S&S is not exempted from this concern. Although this is not a normal duty for you, Ashton has asked you to analyze sales data for its stores. He expects this task will pay dividends later as you evaluate AIS solution controls. He did not share any expenses or specific fraud data.