Regarding a Company's Audit Trail, Which of the Following Statements

Regarding a company's audit trail, which of the following statements is true?

A) Because of the complexities involved in establishing an audit trail, a good audit trail normally makes it more difficult for an individual to follow the flow of a company's business transactions through the company's information system
B) In actuality, the audit trail established within a company's information system is an unimportant element of the company's internal control system
C) When a company's audit trail becomes more difficult to follow, this causes an increase in the risk of errors or irregularities taking place in the processing of accounting transactions and not being detected
D) A company's policies and procedures manual should not be part of its audit trail since confidential information is included within this manual