AUDIT TRAIL Definition

Bookmark and Share

AUDIT TRAIL is a step-by-step record by which financial, business, and quality assurance data can be traced to its source. For example: checking the validity of an accounting entry through the step-by-step record by which accounting data can be traced to their source.

Learn new Accounting Terms

JCO is Justification for Continued Operation.

OPERATING EFFECTIVENESS is how an internal control was applied, the consistency with which it was applied, and by whom.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.