An audit trail is a sequential record of all activities within an information system, capturing details such as user identity, timestamp, action performed and the data affected. These logs provide an unalterable chronological history that enables organisations to reconstruct events and establish accountability.
Audit trails are essential for regulatory compliance, forensic investigations and internal governance. Under frameworks like ISO 27001 and SOC 2, organisations must demonstrate that they maintain comprehensive logging with appropriate retention periods, tamper protection and regular review procedures to detect anomalies and security incidents.