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.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved

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.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.

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.
Collins Dictionary of Business, 3rd ed. © 2002, 2005 C Pass, B Lowes, A Pendleton, L Chadwick, D O’Reilly and M Afferson
References in periodicals archive ?
The information security implementation team formed by professionals in the group continuously improved 24 procedures including the Information Security and IT Management Service Manual and the Information Security Applicability Statement, and continued to serve and deliver the team.
Another 11% of female respondents were in the banking/insurance/finance fields; and 6% of female respondents were a chief information security officer, chief security officer or critical infrastructure assurance officer.
Security awareness training and personal responsibility are very important critical issues to the success of any information security program.
Not surprisingly, 73% of heads of audit report significant audit findings after evaluating their corporate information security effectiveness, while only 6% of audit committees are confident about the abilities of the business to manage information security risk.
Jennifer Kilmartin, information security manager at Ward Hadaway, said: "ISO 27001 is an exacting standard and one which cannot be implemented overnight, so we are delighted to have secured the status.
Whilst SMEs might not have the same possibilities from a resourcing and budgeting perspective as large organisations have, they should still consider information security to avoid losses, business interruptions and negative impacts on reputation.
These and other "weaknesses show that information security continues to be a major challenge for federal agencies ...
The meeting was held in collaboration with Dubai Government's Information Security Committee, and focused on the details of resolution No 13 for 2012, which was issued by the Dubai Executive Council, to adopt the best practices that will reduce the risk of information security violations within the framework of the integration of roles among government entities in Dubai.
Generally information security breaches result in one or more parties incurring loss or damage that can range from minor to catastrophic.
In a clean break from this trend, Appin Security and Manipal Global Education (MaGE) have entered into a private partnership to launch Certification and Diploma Programs in information security, which is rated among the top five IT-professional courses in the country.
Perhaps Information Security is not that important.
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