Final answer:
The software designed to create an audit trail to track sales, credits, refunds, or returns is an example of an internal control, which helps ensure the integrity of financial information and prevent fraud.
Step-by-step explanation:
Joaquin's introduction of software designed to create an audit trail to track various transactions is an example of an internal control. Internal controls are policies and procedures put in place by a company to ensure the integrity of financial and accounting information, promote accountability, and prevent fraud. These controls help in ensuring that the company is operating effectively and efficiently.
Option a. internal control is the correct answer. Environmental controls are generally related to the company's impact on the environment, global controls to broad strategies applied by multinational corporations, and external controls are those which are imposed by outside entities such as regulators or auditors, not those applied internally by the company itself.