The intention of the Audit Trail is to detect which of the following?

The intention of the Audit Trail is primarily to detect fraud. An audit trail serves as a comprehensive record of all transactions, including who made them and when. This detailed tracking is invaluable for identifying irregularities that may indicate fraudulent activity. The ability to trace every transaction back to its source helps auditors, managers, and compliance officers monitor and review activities within a system, making it much harder for fraudulent actions to go unnoticed.

In addition to detecting fraud, an audit trail helps in identifying input and output records, user activity, and errors, but its primary focus and purpose center around protecting against and identifying fraudulent actions. The systematic documentation created through audit trails provides a critical level of oversight that can deter fraudulent behavior by ensuring accountable and transparent processes.