All of the following statements are true about Accounting Information Systems (AIS) except: Relevance, timeliness and accuracy are all characteristics of useful information in an AIS. Internal users include management and operations personnel. A data attribute is the most elemental piece of useful data in the database of an AIS. Data sources are facts which may or may not be processed and have no direct effect on a user's actions. Accounting information system processes financial and some non-financial transactions.