What does Audit trail mean?
An audit trail is a sequence of records that allows actions and changes to be traced. It supports accountability by preserving who did what, when and under which reference.
Why it matters
A useful trail links orders, payments, account actions and adjustments without rewriting the original facts. Access should be appropriate to the information involved. An audit trail can help investigate a discrepancy, but its existence does not automatically prove that every action was correct. Review the evidence and retain the explanation for any correction rather than making the numbers match silently.
A practical example
For example, a duplicate account creation can be recorded with both account references, the original order and the supplier’s approved adjustment. Deleting one row may make a spreadsheet look cleaner, but it removes the context needed to explain the credit movement or answer a later customer question.
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Related terminology: Audio-described programme edition, Authorised user.
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