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audit trail |
Also found in: Dictionary/thesaurus, Medical, Acronyms, Encyclopedia, Wikipedia, Hutchinson | 0.14 sec. |
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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. See also: Accounting, Audit, Broker, Cookie Jar Accounting, Cook the Books, Insider Trading, Opinion Shopping, SEC 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.
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| Custom equations, report generation and audit trail are provided. Past Internet document exchange solutions had some drawbacks, little security, no reliability guarantees, and no possibility of an audit trail for messages," said Thomas Ng, ecVision CEO. Redemtech has created a proprietary process for technology disposal that reduces total cost of ownership, administration, risk and waste, and creates a detailed audit trail for complete accountability of all asset dispositions. |
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audit trail
