The activity log behind every reported figure is append-only at database level. Below is a real reporting cycle in a demonstration tenant, read live from our production database. Try to change it.
| Recorded | Actor | Action | Detail | Digest |
|---|---|---|---|---|
| Reading the log… | ||||
Digest is a SHA-256 over each row's stored fields, computed when the page loaded. It is not a hash chain. It lets you check a row reads identically on every reload, nothing more.
Someone described the change in their own words. The system showed it for confirmation before writing anything, then made it and recorded the sentence alongside the result. The instruction is not a note attached afterwards; it is stored in the same row as the change and is covered by the same digest.
The two tests below are aimed at that entry. Editing or deleting it would mean rewriting the record of an instruction that was already carried out. Try it.
Each test runs a real statement against the live database and shows you exactly what comes back. To be precise about what is being demonstrated: our server can add entries. That is how the log gets written, and how your attempt gets recorded. What nobody can do, ourselves included, is change or remove one that already exists.
Once a sign-off is recorded against a figure, it stays recorded and attributed. It cannot be re-pointed at someone else after the fact: not by a preparer, not by an administrator, and not by us.
When a figure is restated, the original value stays visible beside the new one, with the reason and the person who made the change. A correction reads as a correction, not disappearing into a later version.
Your auditor does not have to accept a control description on trust. They can attempt the same operations against the same table and read the same refusal you just did. The difference between an audit trail that is a setting and one that is a revoked privilege, and six questions that tell them apart, is in an audit trail you can test.
Twenty-five questions on governance, evidence, controls and assurance readiness. You get a scored report with the gaps named.
Score your readiness in 6 minutesNo account needed.