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audit trail
(redirected from Audit log)

   Also found in: Encyclopedia, Wikipedia, Hutchinson 0.03 sec.
Audit Trail
A step-by-step record by which accounting data can be traced to their source. The SEC and NYSE will use this method for the explicit reconstruction of trades when there are questions as to the validity or accuracy of an accounting figure.

Notes:
This is the technique used to track improper market activity. By documenting and analyzing all houses and brokers involved in specific trades, those who follow the audit trail can (hopefully) identify the culprit.


Audit trail
Resolves the validity of an accounting entry by a step-by-step record by which accounting data can be traced to their source.

audit trail
A record of business transactions that can be used by an interested party to trace an organization's activities to original documents. Audit trails are used to verify account balances.

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1 offers greater flexibility and can be optimized for each customer's unique environment allowing administrators to select their preferred hardware, operating system and database management system (DBMS) for processing and storing audit log data.
When the data deletion is completed, an audit log detailing the process is recorded in the customer's account to aid in policy and regulatory compliance.
A secure audit log server logs every event on the key management system.
 
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