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Audit Trail and its Objectives

Audit trail is one of important tool of security of information system in your computer. It shows the record of who has accessed your system. What did he or she do? How much time did he spend in the system? This record is helpful to control the accounting and other information systems.

This audit trail record works real time, so it does not disturb normal work. But when auditor checks this audit trail record, he can know the information relating to system activities. This record is done through automated software code. So, to find the result is easy and processing of getting result is so fast.

Following are the main objectives of Audit Trail 

1. Detecting Unauthorized Access to the System 

One of important objective of audit trail to detect unauthorized access to the system. In every organisation, there is the system monitor team who always check the system's audit trail when they see any unauthorized person in the system for doing evil work, they create lock to go more in the system. So, this real time detecting is helpful where is recording millions of dollars transactions every day.

2. Facilitating the Reconstruction of Events

There is different names of audit trail in different ERP Softwares. Some softwares have given its name as audit log and other also say it activity log and some also say system history log. All are same and aims are same. For example, we have given the screenshot of quick book which shows the activity log where you can know, who did and what did? So, after knowing this, your can easily restore all wrong things happen for corrupting the system or fraud events.






3. Promoting Personal Accountability

If any employee has damaged any part of system for gaining personal benefit or giving financial loss to the company, through audit trail, we can trace him and we can fix his personal accountability. If any outsider did same, then we can also fix the accountability of the person who is responsible to monitor such part of system.


Related : Information System Control Techniques 

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Accounting Education: Audit Trail and its Objectives
Audit Trail and its Objectives
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Accounting Education
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