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What items should be available when making corrections to source documents?

  1. Old value/text, New value/text, Date of correction, Name/initial of person making the correction, Reason for the change

  2. Page number, Line number, Date of entry, Signature of the supervisor, Email of the data entry person

  3. Document title, Document version, Amendment number, Approval date, Implementing person

  4. Correction fluid, Correction tape, Red pen, Eraser, Signature of the auditor

The correct answer is: Old value/text, New value/text, Date of correction, Name/initial of person making the correction, Reason for the change

When making corrections to source documents, it is important to have the old value/text, new value/text, date of correction, name/initial of the person making the correction, and the reason for the change available. Option B is incorrect because page number and line number are not necessary for corrections and the other options are not relevant. Option C is incorrect because document title, document version, amendment number, approval date, and implementing person are not necessary when making corrections. Option D is incorrect because correction fluid, correction tape, red pen, eraser, and signature of the auditor are supplies used for physically making corrections, but are not necessary for recording and documenting the corrections. Therefore, option A is the most appropriate answer as it includes all the necessary information for making corrections to source documents.