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Audit trail Definition from Business & Finance Dictionaries & Glossaries
Resolves the validity of an accounting entry by a step-by-step record by which accounting data can be traced to their source.
Copyright © 2000, Campbell R. Harvey. All Rights Reserved.Audit trail Definition from Social Science Dictionaries & Glossaries
A documented record of the relationships among data.
Donald ClarkAudit trail Definition from Science & Technology Dictionaries & Glossaries
1. A record of both completed and attempted accesses and service. 2. Data in the form of a logical path linking a sequence of events, used to trace the transactions that have affected the contents of a record. 3. [In INFOSEC, a] chronological record of system activities to enable the reconstruction and examination of the sequence of events and/or changes in an event. Note: Audit trail may apply to information in an AIS, or to the transfer of COMSEC material. [NIS]
Audit trail Definition from Computer & Internet Dictionaries & Glossaries
A record showing who has accessed a computer system and what operations he or she has performed during a given period of time. Audit trails are useful both for maintaining security and for recovering lost transactions. Most accounting systems and database management systems include an audit trail component. In addition, there are separate audit trail software products that enable network
administrators to monitor use of network resources.
administrators to monitor use of network resources.
Audit trail Definition from Encyclopedia Dictionaries & Glossaries
An audit trail (or audit log) is a security-relevant chronological record, set of records, or destination and source of records that provide documentary evidence of the sequence of activities that have affected at any time a specific operation, procedure, or event. Audit records typically result from activities such as financial transactions, scientific research and health care data transactions, or communications by individual people, systems, accounts, or other entities.
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Audit trail Definition from Law Dictionaries & Glossaries
The evidence of actions (whether automated or manual) performed upon data from original documents to final disposition. The existence of a reliable, easy-to-follow audit trail is considered one indication of good internal control in an organization.
Courtesy of the 'Lectric Law Library.