Which of the Following Best Describes the Core Principal of Accountability

Short Answer

Which of the following best describes the core principal of accountability in the SDLC?
A. Ensuring the presence of a verifiable audit trail in the new system.
B. Ensuring that identification of the people responsible for implementing the IT plan is explicitly clear.
C. Ensuring that account balances faithfully represent the underlying transactions in the new system.
D. Ensuring that the chart of accounts in the new system conforms to GAAP.