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 ...
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 ...
State E-Discovery columnist Mark A. Berman discusses audit trails of electronic medical health records, which can be the “silver bullet” for a plaintiff or a defendant depending on the facts of the ...
New SEC measures seek to lower the financial burden of the Consolidated Audit Trail, following years of rising costs and ...
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 ...
Listen to the podcast. Find it on iTunes/iPod and Podcast.com. View a full transcript or download the transcript. Learn more. Sponsor: The Open Group. Welcome to the latest BriefingsDirect podcast ...
NPR's Mary Louise Kelly talks with Politico's Bryan Bender about a story he broke earlier this week on troubling results from an internal audit at the Pentagon. The audit finds that the Defense ...
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