A step-by-step record by which financial data can be traced to its source.
The deliberate and systematic generation of recorded evidence of business activities for present and future accountability.
n. a specific group of events selected from transaction records and listed sequentially
(1) (ISO) Data in the form of a logical path linking a sequence of events, used to trace the transactions that have affected the contents of a record. (2) A chronological record of system activities that is sufficient to enable the reconstruction, reviews, and examination of the sequence of environments and activities surrounding or leading to each event in the path of a transaction from its inception to output of final results.
Data, in the form of a logical path linking a sequence of events, used for tracing the transactions that have affected the contents of a record. (T)
Tracking within the item processing process to verify clearing and lawful transaction. (Note: in banking proper this term can refer to any tracking of transactions such as teller work.)
A means of tracking messages in DCM. When the audit process is on, all DevComm transactions sent to the message handler's channel are also written to the file DCMAUD.DAT. When the audit process is off, only failed and undeliverable transactions are written to the DCMAUD.DAT file.
A chronological, sequential set of accounting records and reports from the beginning to the end of a business transaction.
A permanent record of claims and/or payments stored on the database.
An automatic feature of certain programs or operating systems that creates a running record of all transactions. An audit trail allows you to track a piece of data from the moment it enters the system to the moment it leaves and to determine the origin of any changes to that data. (Ref: Dyson, Dictionary of Networking)
The record of security-relevant activities on a system.
Audit trail is defined as a chronological record of system activities to enable the reconstruction and examination of the sequence of events and/or changes in an event.
See DOCUMENTING RECORDS TRANSACTIONS
In computer/network systems: Record of events (protocols, written documents, and other evidence) which can be used to trace the activities and usage of a system. Such material is crucial when tracking down successful attacks/attackers, determining how the attacks happened, and being able to use this evidence in a court of law. _____________________________________________________________________________
In computer security systems, a chronological record of system resource usage. This includes user login, file access, other various activities, and whether any actual or attempted security violations occurred, legitimate and unauthorized.
A chronological record of system activities providing documentary evidence of processing that enables management staff to reconstruct, review, and examine the sequence of states and activities surrounding or leading to each event in the path of a transaction from its inception to output of fi9nal results.
Determining a track by which the original input data may be traced back from the results of data processing. This facilitates result checking.
The ability to trace each transaction forward from the source of documentation through all journals and ledgers to the summary statements and financial reports, or the reverse.
a chronological record of economic events or transactions that have been experienced by an organization
a collection of multiple records that document the server activity
a detailed log of the changes made between releases is usually kept and maintained
a record of changes that users make to a database
a record of transactions or communication s all related to a single person, account or other entity
a secure, computer generated, time-stamped electronic record that allows reconstruction of the course of events relating to the creation, modification, and deletion of an electronic record
a series of records of computer events, about an operating system, an application, or user activities
a time-sequenced record of market transactions
a time-stamped record of the changes that users make to a record
The record of transactions for a computer system during a given time period.
Documentation that allows reconstruction of the course of events. (ICH)
A record, or series of records, which allows the processing carried out by a computer or clerical system to be accurately identified, as well as verifying the authenticity of such amendments, including details of the users who created and authorised the amendment(s).
Extent to which a system activity must be traced. Reconstruction requirements must be defined and an audit trail designed to meet those requirements must be designed and implemented.
The record or log of an ongoing audit.
A register of the details of all accounting transactions. This register shows how a transaction was dealt with from start to finish.
A technical mechanism that assists the security officer to ensure individual accountability of system users. Users are less likely to attempt to circumvent security policy if they know their name will show up in an audit log.
An Audit Trail is simply a detailed log of every financial transaction in your business.
A chronological record of events that enables the user to examine and reconstruct a sequence of events. Audit trails are useful for managing security and for recovering lost transactions.
The ability to track any recorded transaction through an organisation's accounting systems, including checking original supporting documents.
ICOM A14 An electronic means of auditing all the interactions with records within an electronic system so that any access to the system can be documented as it occurs for the purpose of preventing unauthorized actions in relation to the records, e.g., modification, deletion, or addition, and of ensuring that changes in one of its components do not cause errors elsewhere in the system (the closest correspondent means for the non-electronic components of the records system is the charge-out procedure which controls access to dossiers and their movement within the agency).
Audit trails provide a date and time stamped record of the usage of a system. They record what a computer was used for, allowing a security manager to monitor the actions of every user, and can help in establishing an alleged fraud or security violation. An audit trail may be on paper or on disk.
The detailed records that show the journals that make up an account balance.
The record of trading information identifying, for example, the brokers participating in each transaction, the firms clearing the trade, the terms and time of the trade, and, ultimately, and when applicable, the customers involved.
A visible trail of evidence enabling one to trace information contained in statements or reports back to the original input source
A series of events, usually kept in and managed by a computer-based log, that give proof of a defined activity.
A collection of audit records.
A list of transactions in the order they occurred. · · · · · · · · · · · · · · · · · · · · · · · · · · HOME
Each transaction is logged by date, time and operator, so entries can be checked for audit purposes.
Data that traces system activity to a physical database or application. Some operational columns in tables contain audit trail information about each record.
For recording purposes, messages created as a by-product of data processing runs or mechanized operations.
This is a record showing who has accessed the system and what operations he /she has performed during a given period of time. Audit trails are useful both for maintaining security and for recovering lost transactions. In particular, audit trails enable business managers to monitor the use of information resources and to enforce corporate security policies.
n. In reference to computing, a means of tracing all activities affecting a piece of information, such as a data record, from the time it is entered into a system to the time it is removed. An audit trail makes it possible to document, for example, who made changes to a particular record and when.
Record of messages created as a by-product of data processing runs or mechanized operations.
an optional SAS file that you can create in order to log modifications to a SAS data file. Each time an observation is added, deleted, or updated, information is written to the audit trail about who made the modification, what was modified, and when.
If you use a Digital Signature to sign documents you are automatically creating an audit trail for the document which includes revisions of documents and the exact time a document was signed.
A chronological record of system activities that is sufficient to enable the reconstruction, reviewing, and examination of the sequence of environments and activities surrounding or leading to an operation, a procedure, or an event in transaction from its inception to final results.
A record of transactions in an information system that provides verification of the past activity of the system and makes it possible to "roll back" the system to a previous historical state.
The audit trail is the range of documents and other evidence which records all the activities and transactions of a business. Such a historic record allows the firm to piece together the chronology of a transaction. It is also required for compliance purposes. The audit trail is of particular importance to the auditor who is required to obtain evidence that transactions are correctly recorded and reported by a business.
A record of the movement of any data through the system to verify the accuracy of the information.
Recording of any changes made to specific data. Details can include date and time of change, how the change was detected, reason for the change and before-and-after data values.
The information within the accounting system that reveals the effects of a transaction. Bad Debt: An account or receivable that has been deemed unrecoverable and written-off. Balance Sheet: A statement listing the total assets and liabilities; indicating the net worth of the company for the given time period.
A permanent record of messages transmitted and received.
Manual or computerized tracing of the transactions affecting the contents or origin of a record.
An audit trail is a documented record of events allowing an auditor (or security administrator) to reconstruct past system activities, it may be on paper or on disk. In computer security systems, it is a chronological record of when users log in, how long they are engaged in various activities, what they were doing, whether any actual or attempted security violations occurred.
Consists of the documents created by key personnel that show written proof of approval as each person involved in the process routinely reviews and verifies transactions while they are processed from the initial recording to final posting. In a manual accounting system, this audit trail consists of paper source documents linking individual transactions to journal postings and ledger postings.
A log file that shows what was done by whom and when.
A record showing who has accessed a computer system and what operations they have performed during a defined period of time. Audit trails are useful for maintaining security and for recovering lost transactions.
The range of documents, and other evidence including tape recordings, which records all business activities and transactions which the firm effects. Such a historic record allows the firm to piece together the chronology of a trade. It is also required for compliance purposes.
A set of records that collectively provides documentary evidence of processing. It is used to aid in tracing from original transactions forward to related records and reports, and/or backwards from records and reports to their component source transactions.
The records which allow the tracing of a financial transaction from its inception to its conclusion through the records of a business. Establishment of a clear audit trail is necessary for proper verification of financial record accuracy.
A security component of an operating system that constantly maintains a log of which system users accessed what files at which times. If a file is believed to be compromised, a system operator can consult the individual file’s audit trail to determine who accessed the file.
A printed report allowing the verification of individual patient records.
An audit trail or audit log is a chronological sequence of audit records, each of which contains evidence directly pertaining to and resulting from the execution of a business process or system function.