An audit trail is a chronological record that provides evidence of the sequence of activities or transactions in a system. It helps track changes, such as who accessed data, what actions were taken, and when they occurred. This is crucial for maintaining accountability and transparency in various fields, including finance and information technology. Audit trails are often used in compliance with regulations, ensuring that organizations can demonstrate adherence to laws and standards. They can be found in systems like accounting software, database management, and electronic health records, helping to prevent fraud and unauthorized access while facilitating audits.