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 ?
The audit trail regulatory requirements from 21 CFR 11 and EU GMP Annex 11 are compared and contrasted.
Table 1: FDA and EU Audit Trail requirements from 21 CFR 11 and Annex 11 21 CFR 11 EU GMP Annex 11, [section]11.
As the name suggests, user support involves using audit trail data to support user activities within ETEs.
This category refers to the use of audit trail data to drive adaptive decision logic within the target ETE.
Actually, if you understand the underlying architecture of the business system being deployed, building an audit trail system is relatively straightforward and the prices that you pay for these audit trail systems are correspondingly reasonable.
In addition, the appliance tracks and logs all administrative password requests, releases and activity for any PowerKeeper managed system, and creates an audit trail from which various reports can be generated.
Change-detection techniques include audit trails -- such as byte count, hash-control totals and formula-difference locators, all of which are explained later.
Site Manager's EZ-Configure simplifies and improves configuration management for centrally managed, geographically dispersed router internetworks with configuration profiles, configuration reports, and configuration audit trails.
Facing critical security issues such as access control, regulatory compliance and resource provisioning, healthcare providers are increasingly investing in technologies that automate the manual processes involved with providing quick and secure access to applications and information, while supplying audit trails that ensure compliance with government regulations.
New solutions deliver trustworthy verifiable audit trails
The certification of McLaren's Enterprise Engineer to interoperate with our SmartRecovery product provides the only end-to-end solution that allows engineering practices to preserve the documents and audit trails generated in Enterprise Engineer," said Wayne Crandall, CEO at CYA Technologies.