Earl, Jenna, great posting. "Leaving footprint" relates to the audit trail. Class, is it probable that the use of IT will eventually eliminate the audit trail, making it impossible to trace individual transactions from their origin to the summary total in the financial statements? Explain. How do the American Institute of Certified Public Accountants $($AICPA$)$ and the Public Company Accounting Oversight Board $($PCAOB$)$ want the auditor to address controls in light of the previous statement? Anyone?