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 ?
Persons must use secure, computer-generated, time stamped audit trails to independently record the date and time of operator entries and actions that create, modify, or delete electronic records.
This has been interpreted in the Able Laboratories 483 (9) and a number of warning letters (10,11) that audit trails in chromatography data systems should be reviewed.
The type of audit trails tracked in the solution I represent, Microsoft Dynamics, are quickly emerging as a must-have for today's manufacturing professional.
You really do need to be methodical when you are building up to audit trails.
The fourth role of audit trails defined by Misanchuk and Schwier (1992), counselling and advising, represents one of a number of related roles of audit trails that the authors placed within a second domain-that of "user support.
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.
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?