The Accumulation of Source Documents and Records That Allows the Organisation

question 8

Multiple Choice

The accumulation of source documents and records that allows the organisation to trace accounting entries back to their initiation is the:

• A) audit trail.
• B) outsourcing code.
• C) initialisation procedure.
• D) substantiation record.

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Definitions:

Frame Shift Mutation

A genetic mutation caused by insertions or deletions of a number of nucleotides in a DNA sequence that is not divisible by three.

Transcription

The process of synthesizing RNA from a DNA template, a key step in gene expression.

DNA Synthesis

The process of constructing DNA molecules naturally or artificially through the enzyme-driven arrangement of nucleotides in a specific order.

Upstream

In genetics, refers to the sequences of DNA that are located before (5' to) the start of a gene, affecting its expression.