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What is Audit trail?

Records that make it possible to trace and verify afterward the flow of a transaction or data from input through processing, output and storage, and who did what and when. Access and operation logs, processing records and approval records are examples. Auditors follow them to verify that processing was legitimate and accurate. Mechanisms that protect them from tampering or deletion and keep them for the required period are considered from the system design stage.

Japanese name: 監査証跡

Audit trail appears in 1 practice question across 1 topic, including IT Service Management and Systems Audit.

Field: IT Service Management and Systems Audit

Try it: questions about Audit trail

Which of the following describes an audit trail appropriately?

  1. AA document in which the systems auditor records the procedures carried out in the audit, the evidence obtained and the conclusions
  2. BA document that summarizes the audit results and improvement recommendations and is submitted to management
  3. CRecords that make it possible to trace and verify afterward the flow of processing from the occurrence of a transaction to its final recording, and who did what and when
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Answer: C. Records that make it possible to trace and verify afterward the flow of processing from the occurrence of a transaction to its final recording, and who did what and when

An audit trail is a set of records that makes it possible to trace and verify afterward the flow of data from input through processing, output and storage, together with who operated on it and when. Access and operation logs, processing records and approval records are examples, and auditors follow the audit trail to verify that processing was legitimate and accurate. It is important to plan from the system design stage so that an audit trail is kept.

Audit trail in the explanations

Questions that mention Audit trail (1)

  1. Which of the following describes an audit trail appropriately?

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Related terms

BCP (business continuity plan) CAAT (computer-assisted audit techniques) Change management Configuration management Escalation Incident management Internal control IT governance ITIL MTTR (mean time to repair)

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