What is Audit Trail?
An Audit Trail is a sequential record of who created, modified, or deleted a document and when, providing accountability and enabling fraud detection and compliance verification.
Audit Trail in ERPNext
ERPNext maintains a complete audit trail at two levels: Document History (created by, submitted by, last modified by, with timestamps — visible in the form's bottom section) and Account Ledger (every GL entry links to its source voucher). These cannot be deleted without database access.
Regulatory Requirements
The Companies Act 2013 requires audit trails for accounting software (effective April 2023 for large companies). ERPNext's immutable submitted documents, approval workflows, and linked source documents satisfy the audit trail requirement. Cancelled documents remain visible with cancellation reason.
Infonoxe Technologies specialises in ERPNext implementation and custom software for Indian businesses.
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