auditointikirjanpidon

Auditointikirjanpito refers to the systematic collection and retention of records that document all significant actions in a financial information system. It creates a chronological trail from source documents to the final financial statements, enabling reconstruction of events and verification of data integrity. The concept overlaps with what is commonly called an audit trail or change log in accounting software, and is central to transparent bookkeeping.

The primary purpose is to support internal controls, fraud prevention, and regulatory compliance, as well as facilitate external tilintarkastus (audits). An auditointikirjanpito captures who performed an action, when it occurred, which data was affected, and what the previous and new values were. It may include information about the module or function used, the reason for the change, and the approval status of the entry.

Typical components include user identifiers, timestamps, action types (creation, modification, deletion), affected records, data histories, and access or authorization events. It is commonly implemented through built-in audit trails in ERP or accounting software, with additional log management where needed. Retention periods, data protection and tamper-evidence measures are governed by policy, law and the organisation's compliance requirements.

In Finland, auditointikirjanpito supports compliance with kirjanpitolaki and related regulations by enabling traceability of financial data for tilinpäätös and tilintarkastus processes. While it enhances reliability, it does not replace strong internal controls, regular reconciliations, or independent audits. Practical considerations include storage needs, privacy, and the risk of false positives; ongoing review and secure configuration are essential.