According to IIA guidance, which of the following best describes an adequate management (audit) trail application control for the general ledger?
According to IIA guidance, which of the following best describes an adequate management (audit) trail application control for the general ledger?
An adequate management (audit) trail application control for the general ledger should enable tracking transactions from their source to their output by time and individual. This ensures accountability and traceability which are key features of an effective audit trail. Therefore, the appropriate report would identify general ledger transactions by time and individual.
B is correct
B is correct
correct answer is C guys. As per gleim section 7.3 Page 229: Management trails (or audit trails): are processing history controls that enable management ot track transactions from their source to their output
It's B!!