Audit trail is a detailed, chronological system for tracking business processes and records. In other words, it is a log that provides documentary evidence of the sequence of activities that have affected a specific operation, procedure, or transaction. In U.S. trade compliance, it is a company’s primary record of its due diligence.
A strong audit trail creates an unchangeable, step-by-step history of who did what and when they did it. This is not a single document but a collection of records (emails, system logs, notes, forms) that proves compliance was actively managed. U.S. importers and exporters are legally required to maintain records for five years, and the audit trail is what a government auditor will use to review a company’s actions.