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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