audit trail

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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 the transactions in a trade from the beginning to the end. The SEC and the NYSE use the audit trail when investigating irregularities and potential trading violations.

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.

audit trail

a trail of primary documents such as INVOICES, and LEDGER entries, for example sales ledger records, which are used to identify how ACCOUNTING records have been kept. By selecting a sample of primary documents and ledger entries an AUDITOR can check the completeness and accuracy of a firm's accounting system.
References in periodicals archive ?
CAGR - Information Security Services, Information Security
The European Network and Information Security Agency will launch cooperative initiatives between different organizations in the information security field to support the development of secure e-business, among other goals.
Tipton Award recognizes an individual's life-long contributions to the improvement of the information security field and profession.
With the possibility of corporate information assets being lost to privacy breaches or unintentional employee errors, however, companies and cyber insurance providers are starting to give the human element more focus when implementing protective information security initiatives.
ISC)2's CBK is a taxonomy of information security topics developed for the information security profession through worldwide jobs analysis surveys conducted by (ISC)2and serves as the basis for its credentials.
The award for Security Practices is co-sponsored by the Executive Security Action Forum (ESAF), an association of chief information security officers and other senior executives responsible for protecting information for Global 1000 companies and government agencies.
What is causing changes in information security cost size and investment decisions?
Privacy will continue to preoccupy companies and their information security executives.
The International Information Systems Security Certification Consortium, [(ISC)2[R]], the non-profit global leader in educating and certifying information security professionals throughout their careers, today announced it has appointed Bruce Brody, CISSP, vice president and division manager of information assurance for CACI International Inc, to the (ISC)2Advisory Board of the Americas.
With each passing year, the (ISC)2 Resource Guide becomes more useful and more valuable, with greater anticipation of its release by the global information security community," said Ed Zeitler, CISSP, executive director of (ISC)2.
ISC)2 developed the ISSAP credential to provide information security professionals with a mechanism to demonstrate their knowledge and skills in the more in-depth and concentrated requirements of information security architecture," said Ed Zeitler, executive director of (ISC)2.
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