An audit trail is a record of how a transaction was handled from input through processing and output

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.

yes we can change both the color of the value of a cell as well as background color of a cell at the same time .

as we know that excel sheet consists of columns and rows.

and intersection of column and row is called cell.

we can change color of the cell and background of the cell at the same time.

hence the statement that

can a person change color of the cell and background of the cell at the same time is true.