Meaning of “audit trail” in the English Dictionary

"audit trail" in Business English

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audit trailnoun [ C ]

uk us

ACCOUNTING documents and records that show the history of a company's financial activities, examined by someone who is doing an audit (= checking a company's accounts):

The audit trail must be supported by sufficient documentation to follow a transaction from beginning to end.
You should maintain an adequate audit trail of all transactions.

IT a record of the activity on a computer or computer system:

It's important to keep an audit trail to see who has changed a document and when.

(Definition of “audit trail” from the Cambridge Business English Dictionary © Cambridge University Press)