Audit Trails

ALSO CALLED: Audit Trail
DEFINITION: In accounting, an audit trail is the sequence of paperwork that validates or invalidates accounting entries. In computing, the term is also used for an electronic or paper log used to trackcomputer activity. Forexample, a corporate employee might have access to a section of a network in acorporation such as billing but be unauthorized to access all other sections. Ifthat employee attempts to access  … 
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AUDIT TRAILS DEFINITION (continued): …  an unauthorized section by typing in passwords,this improper activity is recorded in the audit trail.Audit trails are used to record customer activity ine-commerce. The customer's initial contact is recorded in an audit trail aswell as each subsequent action such as payment and delivery of the product orservice. The customer's audit trail is then used to respond properly to anyinquiries or complaints. A company might also use an audit trail to provide abasis for account reconciliation, to provide a historical report to plan andsupport budgets, and to provide a record of sales in case of a tax … 
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