Does the AI use the Sailing attribute?

[JimMorrison]

You can only cross 1 water province by sailing. When they say "oceans", they meant "small seas and large lakes".

I've never paid much attention to whether or not they sail, but I would assume that they see those places as valid targets if they are close enough, since the AI does use flight when they figure out how to get an "all flying" army together, which thankfully isn't often.