Which review conducted by a supervisor of a user performing IT and accounting functions represents the best compensating control?

The choice of computer log files that show individual transactions as the best compensating control is grounded in the principle of accountability and the detailed oversight of actions taken by users within an IT system. These logs provide a granular view of every action a user performs, capturing essential details such as the specific transactions they executed, the time of each action, and the outcomes of those transactions.

Utilizing computer log files benefits an organization by enabling effective monitoring and tracing of user activities. This level of visibility allows supervisors to quickly identify any anomalies or suspicious behavior, which is essential for maintaining the integrity of IT and accounting functions. In high-stakes environments where financial accuracy and compliance are critical, the ability to scrutinize specific transactions ensures that any errors or fraudulent activities can be detected and addressed promptly.

Additionally, log files facilitate auditing processes by providing concrete evidence of user actions, making it easier to review compliance with internal controls and policies. This form of tracking serves as a deterrent to misconduct, as users are aware that their actions are being recorded and can be reviewed by supervisors.

On the contrary, while audit trails show date and time of transactions, and daily reports summarize totals, they might not offer sufficient detail for thorough oversight. User account administration is vital but is more focused on