Audit Trail

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Description of Audit Trail. Explanation.


Definition Audit Trail. Description.

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.

Special Interest Group - Audit Trails

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Forum - Audit Trails  

In this forum you will find recent interesting discussions.

  Pros and Cons of Outsourcing the Auditing Function? (1 reactions)
What are the advantages and disadvantages of outsourcing ...
  Interim Versus Final Audit? (1 reactions)
How can we distinguish between an interim audit and a fin...
  Topics for Overall Audit Plan (1 reactions)
What are the matters to consider in developing an overall...
Hot Internal Audit Report to my Manager (3 reactions)
As an auditor I report to my manager serious notices or prob...

Best Practices - Audit Trails

Here you will find the most valuable discussions from the past.

  Developing an Overall Audit Plan (2 reactions)
Risk is the foremost consideration. Where in the business is...

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Resources - Audit Trails

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