Audit trail

Audit trail

is a record of actions taken within a system, showing who did what and when. Depending on the system, it can include the creation, amendment, approval or cancellation of a business record.

Companies use audit trails to investigate errors, review decisions and support internal or external audits. They help explain how a transaction reached its current state. However, the records need appropriate protection and retention to remain useful and reliable.

An ERP system can keep an audit trail for activities such as invoice changes, stock adjustments and approvals. It can link these actions to users and source documents. This helps the company trace transactions and review unusual activity.