The audit trail includes all of the following except:
A) journals and journal files.
B) segregation of duties.
C) ledgers and ledger files.
D) source documents and transaction files.

Question

Quizplus · Accepted Answer

The audit trail includes journals and journal files, ledgers and ledger files, source documents and transaction files, but segregation of duties is a control mechanism to prevent fraud or error, not a part of the audit trail itself.

The Audit Trail Includes All of the Following Except