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All modulesModule 02 · Audit Trail

The trail is built as the work happens, so nothing has to be reconstructed.

An audit is largely a request for evidence: show the voucher, show the approval, show what this figure was before it was changed and why. PROFINLEX records all three at the moment of the action, in a log that cannot be disabled, edited or purged.

Module
Audit Trail & Documentation
Checks applied
6 capability groups
Frameworks
6 referenced
What this module does

Capabilities, stated as behaviour rather than features.

01

An edit log that cannot be turned off

Every create, change and deletion carries the user, the timestamp, the value before and after, and a reason where the field requires one. The log has no administrative switch, no purge routine and no bulk edit path - and the absence of those paths is itself part of the record an auditor can verify.

02

Evidence attached to the entry

The tax invoice, e-invoice IRN, goods receipt, contract clause, board resolution, bank advice or valuation report sits on the entry it supports. A sample request becomes a lookup instead of a search through mail threads and shared drives.

03

Approval and authority history

Who approved a transaction, under what delegated authority, and what that authority limit was on the date of approval. Limits are versioned, so an approval is judged against the policy in force then rather than the policy in force now.

04

Audit sample packs

Choose a ledger, a period, a value threshold or a sampling basis, and export the selected vouchers with their supporting documents as an indexed, page-numbered set. Each pack records what was requested, what was supplied and when.

05

A scoped auditor workspace

Statutory auditors, internal auditors, tax auditors and cost auditors get read-only access limited to the entity and period they are engaged on, with a request register that records every query raised and the response filed against it.

06

Retention with legal hold

Records are retained for the eight-year statutory books requirement, and holds can be placed where an assessment, appeal or litigation is open so that nothing in scope ages out while the matter is live.

Working paper W-3

The same certification sequence, run on this module's own lines.

Rows are verified one at a time, exceptions are held with the reason attached, and the readiness figure reflects only what has actually passed.

W-3Edit log extract - vouchers touched after approval
Entity
Illustrative entity
Period
Q3 FY 2025-26
Basis
Audit Trail

JV-00184 amount changed after approval

₹ 4,20,000
LOG-9921 · Rule 3(1)Queued

Purchase invoice replaced - revised IRN

₹ 6,84,500
LOG-9934 · e-invoiceQueued

Vendor bank account modified

-
LOG-9947 · Maker-checkerQueued

Period reopened for Q2 adjustment

-
LOG-9952 · s.128Queued

Fixed asset useful life revised

-
LOG-9960 · Schedule IIQueued

Auditor sample pack issued - 40 vouchers

-
PACK-07 · SA 230Queued
Audit readiness0%

0 of 6 lines certified · verification running

Verifying line 1 of 6
What it raises without being asked

Flags this module produces on its own.

Each of these is a rule with a defined trigger. When it fires, the line is held, the reason is written, and an owner is named - before the position reaches a report.

  • A back-dated entry posted into a period already reported
  • An entry approved above the approver's authority limit
  • A voucher with no supporting document attached past the policy window
  • A document replaced after the entry was approved
  • A privileged access grant that was never revoked
What it makes unnecessary

Work this module retires.

These are not inefficiencies to be improved. They exist only because the system of record could not answer the question, so someone built a file beside it.

  • The pre-audit scramble to collect vouchers
  • Shared drives organised by whoever filed last
  • Screenshots kept as proof of an approval
  • Reconstructing who changed a figure from mail history
Module 02

See audit trail running against your own period.

We will take a period you have already closed, apply this module's checks to it, and show you every line it would have held - with the standard it was tested against and the evidence it would have asked for.

  • No longer needed: the pre-audit scramble to collect vouchers
  • No longer needed: shared drives organised by whoever filed last
  • No longer needed: screenshots kept as proof of an approval