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English definition of “audit trail”

audit trail

noun [C]
 
 
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. The database provides a full audit trail of activity.
(Definition of audit trail from the Cambridge Business English Dictionary © Cambridge University Press)
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