Which feature characterizes a detailed and rich audit trail for a general ledger?

• A. Providing the ability to refer inquiries
• B. Providing a means for detecting errors
• C. Providing a way to completely destroy files
• D. Providing data to the public

Answer: (B)

A rich audit trail in the general ledger is all about traceability—recording who did what, when, and how a transaction changed the data. With detailed timestamps, user IDs, before-and-after values, and the sequence of steps, you can follow a entry from source document through posting and adjustments, making it possible to spot where an error or discrepancy occurred. This capability directly supports detecting errors, which is why it’s the best choice.

The other options aren’t about identifying issues in the ledger. Referring inquiries can help users investigate, but it doesn’t define how the trail itself supports accuracy. Destroying files would eliminate the very records needed to examine activity, and making data public isn’t related to the audit trail’s purpose and raises confidentiality concerns.