A management (audit) trail ensures financial transparency by tracking who initiated, approved, and processed transactions within the general ledger (GL).
Option A (Report on data outside system parameters) is a validity control, not an audit trail.
Option C (Comparison of results with input) ensures accuracy but is not a comprehensive audit trail.
Option D (Error-free processing confirmation) does not track user activity.
Since audit trails require tracking transactions by time and individual, Option B is correct.
Chosen Answer:
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