Accounting Software | Audit Trail & Evidence
Every change hash-chained. Tampering is detectable, not arguable.
Append-only audit log. Every JE, every posting, every reopen captured with user, role, IP and timestamp. Hash-chain integrity, so a changed historic entry breaks the chain rather than quietly replacing what was there. Auditor read-only access without provisioning a regular user account. Evidence pack exports per period, hash-verified.
What the system does
Capability, input, output.
| Capability | Input | Output |
|---|---|---|
| Append-only log | Every system event | Immutable record per event |
| Hash chain | Event payload + previous hash | Per-event hash with chain verification |
| Auditor access | CA / auditor role assignment | Read-only view per period |
| Evidence pack export | Period + scope | Hash-verified package, in engagement-file shape |
| Tamper detection | Hash-chain integrity check | Alert on tamper attempt |
| Per-event drill | Event ID | Before / after values + actor + reason |
-
Append-only log
- Input
- Every system event
- Output
- Immutable record per event
-
Hash chain
- Input
- Event payload + previous hash
- Output
- Per-event hash with chain verification
-
Auditor access
- Input
- CA / auditor role assignment
- Output
- Read-only view per period
-
Evidence pack export
- Input
- Period + scope
- Output
- Hash-verified package, in engagement-file shape
-
Tamper detection
- Input
- Hash-chain integrity check
- Output
- Alert on tamper attempt
-
Per-event drill
- Input
- Event ID
- Output
- Before / after values + actor + reason
Compliance + integrations
An audit trail worth relying on.
Singapore does not prescribe how an audit trail must be built, which means most systems keep one that is a table anyone with database access can edit. A trail your auditor can rely on has to make tampering detectable rather than merely discouraged, which is what the hash chain is for.
Regulations we work within
-
Companies Act 1967
Books of account and the record of changes to them retained for the statutory period.
-
SSA 230 (Audit Documentation)
The trail exported in the form the engagement file takes.
-
Directors' responsibility
Evidence supporting the directors' statement on the accounts, retrievable as it stood.
Connects to
- accountant reviewer access Read-only by period
- Audit evidence pack Hash-verified export format
Audit Trail & Evidence FAQ
What buyers ask.
Nothing here requires this. Why does it matter?
Because the question is not what you must keep, it is what you can prove. A trail that can be edited is worth nothing in the argument it exists for, and the moment you need it, a due-diligence process, a dispute, an auditor testing a journal, is exactly the moment its integrity is in question. It is also the cheapest insurance in the system, since you never have to do anything to get it.
How long is the edit log retained?
For the statutory retention period, and the hash chain is preserved across the whole of it. Tampering with an event from three years ago is as detectable as tampering with one from this morning, which is the property that makes the trail worth keeping at all.
Who can read the audit trail?
CA reviewers, statutory auditors and internal auditors get read-only access by period. Regular users (controllers, AP, AR) see their own actions in the trail. No one can edit or delete trail entries; no one can disable the trail.
Performance impact of the audit trail?
Negligible at posting time (hash computation is sub-millisecond). The trail is queryable via indexed views; per-period evidence pack export runs in seconds even at scale.
What evidence pack format does the auditor get?
A package with the per-event log (CSV / JSON), the hash chain, the supporting source documents and a verification key. Your auditor verifies the chain independently rather than taking our word for it, which is the only version of this that means anything.
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See the audit trail on a posted JE.
Connect one entity, post one JE. Watch the hash-chain capture the event. Drill into the trail; verify the chain. The auditor will do the same.