What do transaction logs provide in the context of an audit trail?

Transaction logs serve as an essential component of an audit trail by capturing detailed information about system activities. They provide a comprehensive record that typically includes date and time stamps, user identification (user ID), and the terminal or device used for the transaction. This level of detail is crucial for auditors, as it allows for tracking user actions and system interactions, aiding in the identification of unauthorized access, operational inefficiencies, or compliance violations.

Having such precise data enables auditors to reconstruct events leading up to a particular incident, assess user behavior, and evaluate the effectiveness of controls in place. The information collected in transaction logs proves invaluable for forensic analysis as well, especially in investigations regarding security breaches or potential fraudulent activities.

Other options might seem relevant, but they do not capture the core function of transaction logs. For instance, while evaluating software changes is important for maintaining system integrity, it is not the primary role of transaction logs. Summaries of total transactions can provide insight into overall usage trends but lack the granularity necessary for in-depth auditing. Lastly, while verifying system integrity is crucial, it is typically done through other means, such as checksums or integrity monitoring tools, rather than through transaction logs alone.