Certified Information Systems Auditor (CISA) — Question 61

In an online application, which of the following would provide the MOST information about the transaction audit trail?

Answer options

• A. File layouts
• B. Data architecture
• C. System/process flowchart
• D. Source code documentation

Correct answer: C

Explanation

The correct answer is C, as a system/process flowchart visually represents the flow of transactions and helps identify how they are processed, providing comprehensive details about the audit trail. The other options, while important, do not offer the same level of clarity regarding transaction flow and auditing specifics.