[amp_mcq option1=”designed to permit tracing of any input record or process performed on a system, back toits original sources” option2=”post-auditing the system after its implementation” option3=”test data used by the system auditor” option4=”All of the above E. None of the above” correct=”option1″]
The correct answer is: A. designed to permit tracing of any input record or process performed on a system, back to its original sources.
An audit trail is a set of records that allows an auditor to trace any input record or process performed on a system, back to its original sources. This allows the auditor to verify the accuracy and completeness of the system’s data.
Option B is incorrect because post-auditing is the process of reviewing a system after it has been implemented to ensure that it is operating as intended.
Option C is incorrect because test data is data that is used to test a system. It is not used to create an audit trail.
Option D is incorrect because only option A is correct.
Option E is incorrect because option A is correct.