Audit trail

1. Accounting

A system that traces the step-by-step documented history of transactions relating to any item in an accounting record.

2.

More generally, the chronological record 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.

See also

• Accountability
• Accounting records
• Audit
• Fiduciary duty
• Stewardship
• Variance analysis