AUDIT LOGS IN ACCOUNTING SYSTEMS AND THEIR ROLE IN THE DATABASE

This article analyzes the importance of audit logs in accounting systems and their role in the database. The research process sheds light on the concept of audit logs, their main functions, and their role in ensuring the security and transparency of financial information in accounting information systems. It also examines the methods of storing audit logs in the database, mechanisms for controlling user actions, and their practical significance in audit processes. The research results show that audit logs are an important tool for increasing the reliability of financial statements, identifying illegal actions, and ensuring compliance with regulatory requirements. The article provides conclusions on the effective use of audit logs and recommendations for future research.

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