Governance & assurance

Audit trail

Published Reviewed

Written and reviewed by Fredrik Surtell

An audit trail is the chronological record that shows who did what, when, and on whose authority — the evidence chain that lets an auditor or authority reconstruct decisions and changes after the fact. Strong audit trails are append-only, attributable, and time-stamped. They are demanded across regimes: financial record-keeping, GDPR accountability, SOC 2 change management, and ISO certification audits all stand on them.

Läs definitionen på svenska: Verifieringskedja

Also known as: Audit log · Händelselogg

Where this term does its work

This definition is general information, not legal advice. Always verify the current official source.