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

April 15, 2024 by rawan239

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.