Noun
/aˈdɪt treɪl/
An "audit trail" is a record that allows for the tracking of financial transactions, activities, or changes made in an information system. It serves as a documentation path that evidences the history of actions taken within a system, providing transparency and accountability. Audit trails are crucial in various fields, including finance, data security, and compliance, as they help detect anomalies or discrepancies in records.
The term "audit trail" is commonly used in both oral and written contexts, particularly in discussions related to auditing, accounting, data management, and legal compliance. Its frequency of use is moderate, typically appearing in professional and technical discussions rather than in everyday conversation.
(L'auditeur a veillé à ce que chaque transaction ait une trace d'audit claire.)
Companies are required by law to maintain an audit trail for all financial activities.
(Les entreprises sont tenues par la loi de maintenir une trace d'audit pour toutes les activités financières.)
Without an audit trail, it becomes difficult to verify the integrity of the data.
"Audit trail" does not feature prominently in idiomatic expressions. However, it is often associated with phrases relating to accountability and oversight. Below are some relevant phrases and their usage.
(Pour enquêter sur les fonds manquants, l'auditeur a décidé de suivre la trace d'audit.)
Create an audit trail - Refers to the process of establishing a record for future reference.
(Pour garantir une responsabilité, le responsable a ordonné à l'équipe de créer une trace d'audit pour tous les changements de projet.)
Maintain an audit trail - Refers to the ongoing practice of keeping accurate records.
The term "audit" originates from the Latin word "audīre," which means "to hear," reflecting the process where financial information is heard or reviewed. The word "trail" comes from the Middle English "trailen," which means "to drag" or "to follow." The combined term "audit trail" thus refers to the following or tracking of financial review processes or actions taken.