Audit trail

Audit trail is a term used in computing and accounting to refer to a chronological record of system activities. It is a key component in modern information systems and is crucial for maintaining data integrity and system security.

Definition

An audit trail is a sequence of steps documenting the history of a transaction from its inception to its final state. This includes the initiation of the transaction, its processing, and any changes made to it. Audit trails are used in many contexts, including financial transactions, database management, and information security.

Purpose

The primary purpose of an audit trail is to provide a historical record of transactions. This can be used to trace the details of any transaction, verify the authenticity of transactions, and ensure accountability. Audit trails are also used to detect and prevent fraud and other malicious activities.

Types of Audit Trails

There are several types of audit trails, including:

• System Audit Trail: This records events in a computer system, such as logins, logouts, and system errors.
• Data Audit Trail: This records changes to data within a system, such as additions, deletions, and modifications.
• Application Audit Trail: This records events at the application level, such as transactions and data queries.

Audit Trail in Information Systems

In information systems, an audit trail is a record of the sequence of activities surrounding or leading to a specific operation, procedure, or event in a transaction from its inception to final results.

Audit Trail in Accounting

In accounting, an audit trail is the sequence of paperwork that validates or invalidates accounting entries. In a computerized accounting system, the audit trail includes the original source documents, such as purchase orders, receipts, and other forms of documentation.

See Also

• Data Integrity
• Information Security
• Database Management
• Financial Transactions

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