What is an audit trail, and why does it matter for regulatory compliance? We'll answer these important questions. “Audit trail” is a term that can have slightly different definitions depending on the industry and businesses being discussed. In most cases, audit trails match up with the definition provided by the Fundamentals of Law for Health Informatics and Information Management. According to this health industry document, an audit trail is “a record that shows who has accessed a computer system, when [the computer system] was accessed, and what operations were performed.”
In other words, audit trails are archived records of how people in your organization are accessing and using your shared computer system. All audit trails include three pieces of information: a login ID, a summary of system actions, and a time stamp. Please note that, for our purposes, we will be discussing audit trails in how they are related to document management software (DMS). As a result, these three pieces of information would usually apply to records access, modification, or deletion.
What Is the Purpose of Audit Trails?
If your business utilizes DMS to facilitate sharing, collaboration, or storage of various files, documents, and data, then an audit trail would be an invaluable aid to the security of the system.
With a complete audit trail in place, companies would be able to keep an eye on and follow who in the organization was accessing different files and what they were doing with those records.
Audit trails of computer systems, like a document management system, include a complete chronological record of everything that happens in your organization’s DMS. It shows a detailed transaction history.
In addition to auditing and tracking employee movements within your DMS system, audit trails can be used for several other purposes. For instance, if an error was made in editing a document, or if your organization for some reason lost a bulk of data, an audit trail would allow you to look back at older versions of existing files.
This version control capability is key for data correction or reconstruction. An audit trail can also help an organization to detect unauthorized system access, predict DMS failures or vulnerabilities, and more.
What Type of Security Control Is an Audit Trail?
Audit trails are a type of detective control – which means you can use them to help find errors or problems in your processes. The audit trail functions as a log of every action taken in relation to your documents. Using this log, you can track and understand the circumstances of when and where an issue occurs.
Governmental Audit Trail Requirements
Numerous regulatory agencies and governing entities require organizations to have audit trails, including HIPAA, the SEC, and FINRA.
HIPAA (the Health Insurance Portability and Accountability Act), for instance, has stipulations regarding audit trails included in its “Security Role.”
According to the Department of Health and Human Services website, the requirement is that “A covered entity must implement hardware, software, and/or procedural mechanisms to record and examine access and other activity in information systems that contain or use e-PHI.”
As defined by HIPAA, e-PHI stands for “electronic protected health information.” Any organization that works with this information—which includes patient names, addresses, social security numbers, and other pieces of sensitive personal information—must use audit trails in its DMS.
The audit trail requirements for the SEC and FINRA, meanwhile, are linked. In 2012, the SEC passed a new rule (Rule 613) called the “Consolidated Audit Trail” rule.
This rule “requires FINRA (the Financial Industry Regulatory Authority) and the national securities exchanges to jointly submit a National Market System (NMS) plan,” detailing the implementation of an effective audit trail system.
The core requirement here is that organizations collect data on “every order, cancelation, modification and trade execution for all exchange-listed equities and options across all U.S. markets.”
Note: If your organization is not involved in equity trading or health care, make sure to review the regulations laid forth by any relevant governing agencies to learn about any related audit trail requirements you might face.
Internal Auditing
An internal audit is when a department or company evaluates their own accounting processes and other relevant workflows to make sure things are running correctly and fully compliant. Having the capability for audit trails in the software you use makes this process much simpler, as you’re able to identify and address issues directly. In any work with sensitive information, following governance and compliance standards is key, and any lapses could mean serious issues, or even fines. Internal audits make sure your organization is secure and ready for external audits as well.
External Auditing
An external audit is performed by a third party not associated with the department or company being audited. The auditor reviews and analyzes financial statements in accordance with specific sets of laws or rules depending on the industry standards. Once again, if you have excellent audit trails with the software you use, an external audit won’t be a source of stress.
Compliance expectations continue to evolve in 2026, but one trend remains consistent: organizations are increasingly expected to demonstrate (not just claim) that their security controls are working. Modern compliance programs place greater emphasis on evidence such as audit trails, access logs, document history, and retention records that can verify who accessed information, what changed, and when those actions occurred. As cybersecurity, privacy, and AI governance requirements continue to expand, maintaining detailed audit records helps organizations prepare for both today's regulations and tomorrow's compliance expectations.
Audit Trail Example
Audit trails can range from simple to complex depending on the level of security or number of people who need to see and approve a receipt or document.
Audit trails can be helpful in common processes like purchase orders. If an employee needs new equipment or supplies, they’ll need to submit a purchase order with specific details and pricing to the department in charge. It may then be reviewed by another employee, and then if it’s a larger purchase amount it may need to be approved by a higher-up. Audit trails make it easy to ensure that all necessary steps in a process are being followed. You’ll be able to see when the purchase order was submitted, for how much, and who approved it. You’ll also be able to see if a document or receipt is edited or shared with other members of your organization. With compliant audit trails in place, it’s much harder for mishandling of funds or fraud to happen.
How to Choose Audit Trail Software
To choose the right audit trail software, start by determining your needs. Companies and organizations in industries with strict regulatory compliance standards need equally strict audit trails. These audit trails should be:
- Unchangeable - No one, not even a system administrator, can change dates or other details about them
- Detailed - Audit trails should include usernames, time stamps, and information on what was done
- Automatic - There shouldn't be any manual processes when it comes to recording audit trail information
- Searchable - All data in audit trails must be easily findable through a simple search to make audits easier
- Comprehensive - Every part of the software should be subject to audit trails so there are no blind spots
Once you have the right features in mind for your audit trail software, make sure that it's in your price range, has all the features you need (such as AI, automated workflows, electronic signatures, and other document management features), and provides excellent customer support. If you need to get started with it quickly, be sure to find one that has a short implementation time and quick learning curve.
Audit Trails by Revver
If your organization needs to become compliant with audit trail guidelines from HIPAA, SEC, or any other governing body, then Revver is the document management system for the job.
A secure and feature-rich DMS ideal for enterprise applications, Revver also comes with a built-in function for audit trails.
With Revver's audit trails, you will be able to keep track of each and every user who accesses your DMS—authorized or otherwise.
The audit trail will follow and track each user’s access and activity throughout the entire system, logging everything a person searches, opens, modifies, or deletes.
Whether a worker is digging around in files they should not be accessing, or editing templates or profiles for no clear reason, Revver's audit trail will tell you.
This feature is something that well-known or freeware DMS programs, such as Dropbox, do not offer.
Another huge benefit of Revver's audit trails is that they’re designed with external auditor capability. If an auditor needs to access documents or files or review your DMS for compliance, they can do so in the cloud—without the need for an on-site visit.
The audit trail doesn’t just make it easier for you to audit what your employees are doing on your DMS. Indeed, it also makes it easier and more convenient for auditors.
Audit trails are also a good way to find out whether a transaction is being conducted accurately and truthfully. If every transaction has a proper audit trail, an auditor can quickly determine if the transaction is valid or not. Auditors can also move quickly, which means less money spent on audit fees and time spent in the field.
Finally, with Revver, you can rest assured that your audit trails are always going to be there. In particular, Revver is a respected DMS because it uses file storage redundancy to make sure that files are never lost.
In the same vein, any audit trail logs generated by the Revver system cannot be deleted. If you need to go back and restore an accidentally deleted file or find out where an employee made a mistake in a specific document, you can appreciate what an important security feature an audit trail can be in a DMS.
Discover audit trails and other top-notch security features with Revver.
Answering Your Frequently Asked Questions
What's the difference between version history and an audit trail?
Version control tells you what changed in a document, while an audit trail tells you everything that happened involving that document. A document's version history is valuable for recording dates and times. An audit trail shows you a broader range of activity, including document views, downloads, permission changes, approvals, sharing events, and administrative actions. Together, a version history and audit trail provide a complete picture of a document's lifecycle.
What information should a document management system's audit trail include?
A comprehensive audit trail should record every significant action performed on a document, including who accessed it, what action they took, when it occurred, and, when applicable, details such as IP address, version changes, or permission updates. The more complete the audit trail, the easier it is to investigate issues, demonstrate compliance, and verify document history. You may want to check with the regulatory body who audits your organization to ensure you are recording the information they require in your audit trails.
Why is an audit trail important for document management?
An audit trail creates accountability by providing a chronological history of document activity. It helps organizations investigate security incidents, demonstrate regulatory compliance, verify approvals, resolve disputes, and understand exactly how a document has changed throughout its lifecycle.
Which industries benefit the most from audit trails?
Nearly every organization benefits from audit trails, but they're especially valuable in industries with strict compliance and recordkeeping requirements, including healthcare, financial services, insurance, legal services, manufacturing, government, education, and human resources. Any business that handles confidential information or undergoes regular audits can benefit from detailed activity records.
Can an audit trail help detect unauthorized document access?
Yes. Audit trails make it possible to identify who accessed a document, when they accessed it, and what actions they performed. This visibility helps security teams investigate suspicious activity, detect unauthorized access, and respond more quickly to potential security incidents.
Do audit trails help simplify compliance audits?
Absolutely. Rather than manually reconstructing document history, organizations can provide auditors with a verifiable record of document activity. This reduces the time spent gathering evidence while increasing confidence that required processes were followed consistently.
Are audit trails generated automatically?
Most modern document management systems generate audit trails automatically whenever users interact with documents. Automatic logging helps ensure activity is consistently recorded without relying on employees to manually document their actions.
Can users modify or delete audit trail records?
That depends on the platform, but trustworthy audit trails are designed to preserve accountability. Organizations evaluating document management software should understand how audit logs are protected, who can access them, how long they're retained, and whether the records themselves can be altered or deleted. Those capabilities directly affect the audit trail's reliability.
How do audit trails improve document security?
Audit trails don't prevent unauthorized activity by themselves, but they provide visibility into user behavior. Knowing that every significant action is recorded helps strengthen accountability, supports internal investigations, and encourages organizations to maintain stronger document governance practices.
What should I look for in a document management system's audit trail?
Look for a solution that automatically records document activity, captures detailed user actions and timestamps, supports filtering and reporting, integrates with your organization's security policies, and makes it easy to retrieve audit records during compliance reviews or internal investigations. Comprehensive search and export capabilities can also save significant time when responding to audits. Revver, for example, allows administrators to filter audit logs by user, action, and date range and generate downloadable reports for further review.