Audit Trail

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Description of Audit Trail. Explanation.


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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.

Audit Trails Forum
  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 and how I solved it.
The issue is that he refuses to include my notes in his report to the board of directors, saying it's no...
  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 audit management should develop an overall audit plan, seeking input from business management, the audit committee, risk functions...
  Pros and Cons of Outsourcing the Auditing Function?
What are the advantages and disadvantages of outsourcing the internal audit function of an organization?...
  Interim Versus Final Audit?
How can we distinguish between an interim audit and a final audit?...
  Topics for Overall Audit Plan
What are the matters to consider in developing an overall audit plan?...

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