Posted Approval Entries are not created for Journal Batches when Increment Batch Name = Yes.
1. Create a new Journal Template:
a. Increment Batch Name = Yes.
b. Copy to Posted Jnl. = Yes.
2. Create a new Batch for the Journal Template
Name = BATCH001
Copy to Posted Jnl. = Yes.
3. Setup Workfow for Journal Batch
4. Go to General Journal and select the Journal Template created in step 1 and Journal Batch in step 2.
Create Journal Lines
Send the Journal Batch for Approval
5. Post the Approved Journal Batch
6. Check Posted Approval Entries
There will be no Posted Approval Entry with the Batch Name = BATCH001.

As a result the Audit Trail for the Approvals will not exist.
The Posted Approval Entries for the Journal Batches should be created when Increment Batch Name = Yes.