Reference Identifiers Are Necessary to Provide Adequate Audit Trails for Which

question 29

Multiple Choice

Reference identifiers are necessary to provide adequate audit trails for which of the following reasons?

• A) A reference identifier is unique to each event, account, and document.
• B) The identifier allows an auditor to trace a data item's location to its preceding location.
• C) The reference identifier sets up the processing references for an audit trail.
• D) All of the above are reasons why reference identifiers are necessary.

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