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CIMAPRA17-BA3-1 Exam - Topic 1 Question 46 Discussion

Actual exam question for CIMA's CIMAPRA17-BA3-1 exam
Question #: 46
Topic #: 1
[All CIMAPRA17-BA3-1 Questions]

An accounting system should provide an audit trail for all its transactions

Which of the following describes an audit trail?

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Suggested Answer: A

by Justine at May 03, 2022, 03:38 PM

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Amie
3 months ago
I thought an audit trail was just for tracking errors, not a full history!
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Rikki
3 months ago
A is the only one that makes sense here.
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Lashaunda
4 months ago
Wait, are we sure it’s not B? Sounds like it could fit too.
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Ryan
4 months ago
I agree, A is the right choice.
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Jettie
4 months ago
Definitely A! It’s all about the transaction history.
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Hollis
4 months ago
I'm a little confused by the wording of these options. A "timetable of deadlines" and a "review of the audit process" don't really sound like they describe an audit trail to me. I'm leaning towards A, but I'll double-check my understanding before answering.
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Marylyn
4 months ago
Okay, I think I've got it. An audit trail is all about documenting the complete history of a transaction, so that you can trace it back step-by-step. That matches option A, so that's my pick.
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German
5 months ago
Hmm, I'm a bit unsure here. The question is asking about what an audit trail describes, but some of these options seem more about the audit process itself rather than the trail. I'll have to think this through carefully.
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Walker
5 months ago
This seems pretty straightforward - an audit trail is about providing a complete history of financial transactions, so I'm going with option A.
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Nieves
5 months ago
Okay, I've got this. The key here is that management holds the primary responsibility for establishing internal controls within an organization. The other options, like accountants and internal auditors, play important supporting roles but don't have the primary responsibility.
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Jina
5 months ago
I'm a bit confused here. If the transaction failed, wouldn't that mean no changes were committed to the database? I'm not sure if the 40 rows would actually be deleted.
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Jani
5 months ago
I think financial statements usually outline management's responsibility, so it might not be that one.
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Junita
5 months ago
I think I can figure this out. Let me carefully analyze the process flow and the output configuration to determine the correct expression.
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