Definition
An Audit Trail is a complete and traceable record of transactions, changes, and system activities.
Context
Audit trails are a key component of internal controls, forensic evidence handling, and IT governance. They enable traceability of actions and are closely linked to access rights abuse and audit procedures.
Meaning
They are essential for audits, investigations, and regulatory compliance by ensuring transparency and accountability.
Example
System logs capturing all changes to accounting entries and user activities.
Sources
Suggested citation
wirtschaftsforensik.ch Editorial Team: "Audit Trail", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/audit-trail/, accessed April 18, 2026.