How do transaction logs assist in investigating exceptions?

Transaction logs play a crucial role in investigating exceptions because they provide a detailed record of individual transactions as they occur. This granularity allows auditors and investigators to examine specific entries in the transaction log instead of having to sift through the entire transaction file. By reviewing these individual transactions, it becomes easier to identify anomalies, track changes, and understand the context surrounding any exceptions that may arise.

The ability to focus on specific transactions is vital during investigations, as it helps pinpoint where issues originated, whether they are due to errors, fraud, or system malfunctions. This targeted approach not only enhances the accuracy of the investigation but also improves efficiency by quickly narrowing down the elements that need further scrutiny.

In contrast, options such as immediate access to database backups, preventing unauthorized access, and generating reports for management review address different aspects of data management and security but do not directly contribute to the investigation of transaction exceptions the way transaction logs do.