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 ...

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 ...

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 ...