tl;dr
An audit trail is the chronological record of every action taken on a transaction or financial record: who created it, who changed it, who approved it, and when.
It's what lets an auditor, or anyone else, reconstruct exactly how a number came to be what it is.
In an automated or agent-driven process, the audit trail matters more, not less. Every action an AI agent takes, coding an invoice, matching a PO, posting an entry, needs to be logged with the same clarity as a human action, so the system stays as auditable as the process it replaced.
Back to the glossary