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 ...
An audit trail consists of records that document every step in a business transaction. This may mean invoices for payments issued or sales contracts documenting revenue. Payroll and other human ...
The recent discovery trend in medical malpractice litigation is to not only request a copy of the patient's medical record, but to also request the defendant's electronic medical record (EMR) “audit ...
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 ...
The IQ Working Group has defined a pragmatic risk-based approach to audit trail review, where it is only required for high impact GxP data. Audit trail review (ATR) is a mechanism to detect potential ...
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 ...