In computer science, abstraction has a similar definition. It is a simplified version of something technical, such as a function or an object in a program. The goal of "abstracting" data is to reduce complexity by removing unnecessary information. At some level, we all think of computers in abstract terms.
The answer is : True. An audit trail is a record of how a transaction was handled from input through processing and output. An audit trail is the evidence, such as purchase orders and invoices, that a financial transaction actually occurred.