Which of the following data items is likely to be most useful as part of the operations

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Which of the following data items is likely to be most useful as part of the operations audit trail (rather than the accounting audit trail) for the input subsystem?

a. The identity of the person who prepared a source document

b. The logical batch number of a direct-entry transaction

c. The number of keying errors identified during verification

d. The identifier of a terminal at which a transaction was entered

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