Audit Trail (report)

The Audit Trail report provides a detailed register and entry trace for auditing purposes. It includes information about the creation of G/L registers, such as creation date, time, and user ID, as well as details about each G/L entry within the registers. This report is useful for tracking changes, verifying transactions, and ensuring compliance with accounting standards. It also highlights reversed entries and their corresponding details to maintain transparency in financial records.

For each G/L register, the report shows:

• Register number
• Creation date and time
• User ID
• Source code
• Journal batch name
• Entry range (from and to entry numbers)

For each G/L entry within a register, the report shows:

• Posting date
• Document type and number
• G/L account number and name
• Description
• Debit and credit amounts
• Whether the entry is reversed, and the reversed-by entry number

Use cases

Review the audit trail of G/L registers and their entries, including reversed transactions, to verify posting activity and support compliance with accounting standards.

Controllers and finance managers can use the report to:

• Trace posting activity by reviewing who created entries and when, ensuring accountability across the finance team.
• Investigate unusual or unexpected transactions by examining register details, source codes, and entry values.
• Prepare for period-end closings by reviewing the completeness and accuracy of posted entries.

Auditors can use the report to:

• Verify the completeness and accuracy of general ledger entries as part of financial statement audits.
• Track reversed entries and their corresponding adjustments to ensure that corrections are properly documented.
• Identify the timing and origin of postings to detect anomalies, unauthorized entries, or potential fraud.

Financial accountants can use the report to:

• Review posted entries for a specific period to ensure all transactions are properly recorded.
• Cross-reference G/L entries with source documents by using the document type, number, and source code fields.
• Identify and investigate reversed entries to confirm that adjustments are justified and correctly applied.

Compliance officers can use the report to:

• Ensure that financial records meet regulatory requirements for audit trails and traceability.
• Verify that user access and posting activities align with internal controls and segregation of duties policies.
• Document financial posting activity for internal and external compliance reviews.

Try the report

Try the report here: Audit Trail

Tip

If you hold down the CTRL key while you select the report link, the report opens on a new browser tab. In this way, you can stay on the current page while you explore the report on the other browser tab.

Related information

Built-in key finance reports
Ad hoc analysis on finance data
Financial analytics overview

Find free e-learning modules for Business Central here