An audit trial is A. designed to permit tracing of any input record or process performed on a system, back toits original sources B. post-auditing the system after its implementation C. test data used by the system auditor D. All of the above E. None of the above

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.