In short
An audit trail is a chronological record of system activity, showing who did what and when, that lets transactions be traced from their source to the financial reports and back.
Key takeaways
- Logs should be protected from alteration and kept for a set period.
- Logs are only useful if someone reviews them or alerts are set up.
- Auditors use audit trails to test changes, access and transaction processing.
Where it's tested
ISC: Information Technology General Controls (ITGCs) — study notes, a five-minute revision sheet and practice questions.
Practise: 3 questions
Question 1 of 3 · 0 answered
Each quarter, department managers review a list of everyone with access to the purchasing system and confirm that each person still needs it. This control is best described as: