According to MA guidance, which of the following best describes an adequate management (audit) trail application control for the general ledger?

Posted by: Pdfprep Category: IIA-CIA-Part3 Tags: , ,

According to MA guidance, which of the following best describes an adequate management (audit) trail application control for the general ledger?
A . Report identifying data that is outside of system parameters
B . Report identifying general ledger transactions by time and individual
C . Report comparing processing results with original input
D . Report confirming that the general ledger data was processed without error.

Answer: B

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