audit trail

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Related to Audit Trails: Audit log

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 ?
In the introductory sections of this article the various roles of audit trails in ETEs were identified and placed within two broad domains; research and evaluation, and user support (Table 1).
The data integrity, access controls, and audit trails provided by digital certificates are not available through firewalls, passwords, and VPNs.
These audit trails can be printed by clicking on File, Print and selecting Summary Information in the Print What box.
Audit trails are particularly useful in operations centers staffed with multiple personnel.
Manufacturing software helps pharmaceutical companies achieve 21 CFR Part 11 compliance through: centralized password and user management, point verification, centralized storage of e-records and audit trails, and simplest remediation of existing systems.
Is there an audit trail to show changes since the last version?
With the ability to recover complete records in response to partial data loss as a result of administrative and user errors, malfeasance, system corruptions, viruses or application failures, without a full-system restore, the company's software is uniquely prepared to meet the reporting requirements of any legal or accounting audit trail.
The software includes fully integrated logins and passwords; record signings (acquire image, save changes, and reports); Analyst, Supervisor, and Administrator access levels; secure audit trails of all operations and a system audit trail.
With its built-in audit trails and electronic signature functions, LABTrack LIMS can help your laboratory meet FDA (cGMP, GxP, 21 CFR Part 11) and EPA (aGLP) compliance requirements.
Security is increased through the combined use of content verification and voiceprint authentication to verify the user's identity, and PasswordCourier's consistent audit trails.