Which statement is most appropriate regarding an audit trail?

Type: MCQ • Marks: 1

A. It permits unauthorised changes

B. It is used only for employee attendance

C. It replaces the original record in every circumstance

D. It records relevant actions or events associated with a transaction or record and helps establish accountability

Explanation

Audit trails are particularly valuable for financial, procurement and electronic systems.

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UPSC Principal & Vice Principal Management Finance Administration

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