Audit Trail

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Summary

What is an Audit Trail? Meaning.

In finance, an Audit Trail shows how the financial numbers and conclusions produced by accountants were developed. In other words: the papers or electronic records that validate the accounting records.

In investing, the term refers to the record of trading information that identifies the brokers, the clearing agencies and their terms, the customers involved, the order receipt and execution time, and the terms, sequence and time the transaction occurred.

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Developing an Overall Audit Plan
Risk is the foremost consideration. Where in the business is the largest risk?
To determine where the risk is, the (...)

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Pros and Cons of Outsourcing the Auditing Function?
What are the advantages and disadvantages of outsourcing the internal audit function of an organization? (...)

1 comments

Topics for Overall Audit Plan
What are the matters to consider in developing an overall audit plan? (...)

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🔥	NEW Internal Audit Report to my Manager As an auditor I report to my manager serious notices or problems in our company. In my reports I write both the problem (...) 2 3 comments

Interim Versus Final Audit?
How can we distinguish between an interim audit and a final audit? (...)

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