auditálhatóságnak

Auditálhatóság refers to the quality or characteristic of a system, process, or piece of information that allows it to be audited. In essence, it means that there are sufficient records, logs, and evidence available to enable an independent examination of activities, transactions, or decisions. This examination is typically performed by an auditor to verify accuracy, compliance, and integrity.

A system with high auditálhatóság will have clear trails of what happened, when it happened, who performed it, and what the outcome was. This includes maintaining comprehensive logs of user actions, system events, data modifications, and access patterns. Without adequate auditálhatóság, it becomes difficult or impossible to reconstruct events, identify errors, detect fraud, or ensure adherence to established policies and regulations.

The concept is crucial in various fields, including IT security, financial accounting, and regulatory compliance. For instance, in cybersecurity, auditálhatóság allows security professionals to investigate breaches by reviewing logs of network activity and user access. In finance, it is fundamental for verifying financial statements and detecting irregularities. Ultimately, auditálhatóság is a cornerstone of accountability and transparency, providing the necessary foundation for trust and confidence in the systems and processes being examined.