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Risk, Governance & ComplianceIn review

Audit trail

Audit log · Decision trail

An audit trail is the chronological record of who did what, when and why across a process, including approvals, changes, evidence and system events.

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Simply put

What it means in ordinary work

It lets someone reconstruct a decision later. A useful trail shows the sequence and the basis, not just that a button was clicked.

Why it matters

Audit trails support accountability, dispute resolution, investigations and regulatory or internal review. They also help identify where a process broke down.

A hypothetical in practice

A hypothetical sourcing system records bid receipt, clarifications, evaluation scores, approval and contract award, with timestamps and user identities. Supporting documents are linked to the decision.

Hypothetical scenario, not a named organisation or real transaction.

Common pitfalls

  • Logs can be incomplete if decisions happen in email, chat and spreadsheets outside the system.

  • Retaining everything without access controls or retention rules creates privacy and security risk.

Regional lens

How this lands where you work

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As-of date for date-sensitive regional content: 5 November 2026. Read the review policy.