The PRIMARY purpose of audit trails is to:

A.
improve response time for users.

B.
establish accountability and responsibility for processed transactions.

C.
improve the operational efficiency of the system.

D.
provide useful information to auditors who may wish to track transactions

Explanation:
Enabling audit trails helps in establishing the accountability and responsibility of processed
transactions by tracing transactions through the system. The objective of enabling software to
provide audit trails is not to improve system efficiency, since it often involves additional processing
which may in fact reduce response time for users. Enabling audit trails involves storage and thus
occupies disk space. Choice D is also a valid reason; however, it is not the primary reason.