An accounting audit trail strikes at the underlying conditions -- fraud, data incompleteness and missing information -- that breed inaccurate financial reporting. By giving corporate auditors fodder ...

Digital transformation of analytical processes requires suppliers to design and implement audit trail(s) (AT) that are fit for intended use in a regulated laboratory. In addition, second person review ...

Journal entries are, according to the Journal of Accountancy, highly susceptible to management override and fraud. The most frequent, says the Journal, are manual override entries involving fictitious ...

The SEC recently adopted new recordkeeping requirements for broker-dealers and “SBS entities” (security-based swap dealers and major security based swap participants). Most notably, the SEC will no ...

A record of transactions in an information system that provides verification of the activity of the system. The simplest audit trail is the transaction itself. If a person's salary is increased, the ...