What is NOT true about an audit trail policy?

An audit trail policy serves multiple key purposes, and each choice highlights different aspects of its functionality. While options A, C, and D accurately reflect the responsibilities and benefits associated with audit trails, option B does not.

An audit trail does indeed provide a comprehensive history of user actions, maintaining records of who accessed or altered information, which enhances accountability and compliance with regulations. It also plays a critical role in ensuring data integrity over time, as it allows organizations to trace back any changes to their data and verify its correctness.

However, the statement regarding aiding in calculating intangible losses is misleading. While the information from an audit trail can support discussions regarding security incidents and their potential impacts, it does not directly help in quantifying intangible losses, such as reputation damage or customer trust, as this type of assessment often relies on subjective analysis and broader contextual factors beyond just user actions recorded in an audit trail.

Evaluating the statements in this manner clarifies why the assertion about calculating intangible losses is not true in the context of an audit trail policy.