An audit trail enables an auditor to trace a transactions history. An audit trail provides the history of changes made to a piece of information either manually or within a system. The main purpose of audit trails is enforcing accountability. A effective audit trail implementation enables the auditor to retrive and vouch for data. The audit trail helps the auditor in determining the source of the transaction and who originated the transaction. Characteristics of an effective audit trail include:

- Recording Date and Time of Transaction
- Person who processed the transaction
- Where was the transaction processed
- Changes made to a transaction over a period of time.

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