What is Audit Flow?

Audit flow is the steps taken in accounting or trade data so that it can be traced to its source. The audit flow is used to verify and track various types of transactions including accounting and trading transactions in brokerage accounts because it can be a useful tool for determining the validity of accounting entries, sources of funds, or trading.

In accounting , audit flow refers to detailed transaction documentation that supports general ledger entries . This documentation can be in physical form on paper, or electronic notes.

Audit Flow Function in Various Sectors

  • In telecommunications, audit flow means records of access and services that have been completed and have been tried, or data that form a logical path that connects the sequence of events used to track transactions that affect the contents of the record.
  • In nursing research, it refers to the activity of maintaining a log or journal containing decisions related to the research project, so as to clarify the steps taken and changes made to the original protocol.
  • In an online inspection, this is related to an earlier version of a work of art, design, photos, videos, or web design evidence in a project.


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