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Audit Trail


Glossario

What is Audit Trail?

An audit trail represents a sequence of records, often electronic, that systematically links financial data from its origin to completion. This meticulous process involves tracing accounting information, transaction details, and specific data to their points of origin, ensuring transparency and accuracy in financial records.

Audit trails serve as essential tools for internal and external auditors, facilitating validation and verification of various transaction types. Businesses are encouraged to establish audit trails to ensure precise reporting and to proactively mitigate or identify instances of fraud within the organizational framework.

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