ACCA Applied Knowledge · Business and Technology · Internal controls
A company wants to ensure that its accounting system keeps a record of which user posted or changed each transaction and when. Which feature best provides this?
An audit trail is the best feature. It records who entered or changed each transaction and when, supporting accountability and enabling errors or fraud to be traced. Encryption, anti-virus software and power supplies protect confidentiality, malware defence and continuity rather than creating this record.
- AAudit trailCorrect
- BEncryption
- CAnti-virus software
- DUninterruptible power supply
Explanation
An audit trail logs users and times for transactions, supporting accountability and detection of error or fraud. Encryption protects confidentiality, anti-virus protects against malware, and a power supply protects against outages.
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