Certified Quality Auditor (CQA) Prasctice Exam

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What is the primary purpose of an audit trail?

To schedule and budget for audit assignments
To show how and when items were reviewed
To provide management with justification for an audit
To provide the audit manager with audit results

The correct answer is: To show how and when items were reviewed

The primary purpose of an audit trail is to document how and when items were reviewed during the audit process. An audit trail serves as a systematic record that captures the sequence of events and activities, providing transparency for auditors and stakeholders. This detailed documentation is crucial for ensuring accountability and traceability, enabling auditors to verify the integrity of the information reviewed and decisions made throughout the audit. Furthermore, the audit trail plays a vital role in identifying discrepancies, trends, or areas for improvement, ultimately enhancing the quality of the audit process. It enables the audit team to substantiate their findings and conclusions with clear evidence, supporting the overall effectiveness and reliability of the audit.