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A program is required to read student records and course records from external files, produce a student report for each student using the data on each student record, and produce the audit trail for the process (records read and records written).

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Final answer:

The subject of this question is Computers and Technology. The program is required to read student and course records from files, generate student reports, and maintain an audit trail.

Step-by-step explanation:

In the context of the given question, the subject is Computers and Technology. The program mentioned in the question is related to reading and processing student and course records from external files. This task involves data input/output operations, which are commonly implemented in computer programs. The program needs to generate a report for each student using the data from the student records, and also maintain an audit trail to record the process of reading and writing records.

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