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An audit trail is the sequence of financial documentation by which a transaction can be traced back to its source.
There have been suggestions to issue payment cards solely for MP’s expenses, which would leave a clear audit trail and rule out misuse.
The audit trail may be saved either on electronic media or on paper, though in recent years the former has become more common. A clear audit trail leading back to a transaction’s invoice or receipt is an indicator of good internal financial controls within a firm.
Auditní stopa je posloupnost finanční dokumentace, pomocí které lze transakci vystopovat až ke zdroji.
Objevily se návrhy vydat platební karty výhradně pro výdaje poslanců, které by zanechaly čistou auditní stopu a vyloučily zneužití.
Auditní stopa se může ukládat buď na elektronická média, nebo na papír, přičemž v posledních letech se častějším stává první způsob. Jasná auditní stopa, která vede zpátky až k faktuře nebo stvrzence za transakci, je znakem dobré vnitřní finanční kontroly v rámci firmy.
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English Editorial Services’ mission is to assist international businesses and organizations of all sizes to communicate clearly, correctly, and persuasively with their business partners and target audiences.
Simply subscribe to receive our Business Term of the Day at no charge to your inbox each business day, with explanation in English and Czech.
