Reference Identifiers Are Necessary to Provide Adequate Audit Trails for Which

Multiple Choice

Reference identifiers are necessary to provide adequate audit trails for which of the following reasons?

A) A reference identifier is unique to each event, account, and document.
B) The identifier allows an auditor to trace a data item's location to its preceding location.
C) The reference identifier sets up the processing references for an audit trail.
D) All of the above are reasons why reference identifiers are necessary.