CISA Certified Information Systems Auditor – Question2269

The PRIMARY purpose of audit trails is to:

A. improve response time for users.
B. establish accountability and responsibility for processed transactions.
C. improve the operational efficiency of the system.
D. provide useful information to auditors who may wish to track transactions

Correct Answer: B

Explanation:

Explanation:
Enabling audit trails helps in establishing the accountability and responsibility of processed transactions by tracing transactions through the system. The objective of enabling software to provide audit trails is not to improve system efficiency, since it often involves additional processing which may in fact reduce response time for users. Enabling audit trails involves storage and thus occupies disk space.