Final answer:
The general journal is most often included in audit cycles due to its role in recording unique or non-recurring transactions, which are of particular interest to auditors.
Step-by-step explanation:
The general journal is typically the journal that would be included most often in the various audit cycles. This is because the general journal records transactions that do not fit into the specialized journals like the cash receipts journal, cash disbursements journal, or sales journal. It includes unique or non-recurring transactions, adjusting entries, and any other financial events that don't involve cash receipts or disbursements as a primary component.
In contrast, the cash receipts and disbursements journals and the sales journal capture repetitive transactions related to the company's ongoing cash transactions and sales activities, respectively. When auditors perform an audit, they are interested in a broad range of transactions, which is why the general journal's diverse entries become the focus. It provides them with insight into less frequent but potentially significant accounting events that could have an impact on the financial statements.
However, it's important to note that the specific journals involved in an audit can vary based on the nature of the business and the scope of the audit. Also, smaller businesses that have fewer transactions may use a single journal (a general journal) to record all transactions.