Certified Internal Auditor (CIA) Part 3: Business Knowledge for Internal Auditing — Question 43

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

Answer options

• 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.

Correct answer: C

Explanation

The correct answer, C, is appropriate because it ensures that the output matches the original data input, thus confirming the integrity of the process. Options A and B do not ensure that the data has been processed correctly; they only identify potential issues or categorize transactions. Option D, while it indicates error-free processing, does not validate that the processed results align with the original inputs.