{"id":999980147,"date":"2026-03-06T10:05:47","date_gmt":"2026-03-06T03:05:47","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999980147"},"modified":"2026-06-03T23:31:28","modified_gmt":"2026-06-03T16:31:28","slug":"what-is-an-audit-trail","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/what-is-an-audit-trail\/","title":{"rendered":"What is an Audit Trail? The key to corporate financial transparency."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">In the digital age, financial data needs to be not only accurate but also... <\/span><b>&quot;There is evidence&quot;<\/b><span style=\"font-weight: 400;\">For the CFO, the worry doesn&#039;t stop at accounting errors; it lies in the core question: <\/span><i><span style=\"font-weight: 400;\">Who edited the data? When was it edited? Is there any evidence to prove it?<\/span><\/i><span style=\"font-weight: 400;\"> When tax inspectors or independent auditors get involved, the ability to retrieve the history of system operations becomes crucial for protecting the business.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">That&#039;s when the concept <\/span><b>What is an audit trail?<\/b><span style=\"font-weight: 400;\"> It is no longer purely academic, but has become a mandatory foundation for internal control. This article by Bizzi will provide an in-depth analysis of the role of... <\/span><b>audit trail in software<\/b><span style=\"font-weight: 400;\"> In finance and accounting, this mechanism helps ensure data integrity, enhance legal compliance, and support CFOs in building a transparent operating system ready for any audit through automation.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-audit-trail\/#Audit_trail_la_gi_va_vai_tro_cot_loi_trong_quan_tri_du_lieu_tai_chinh\" >What is an audit trail and what is its core role in financial data management?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-audit-trail\/#4_thanh_phan_bat_buoc_cua_mot_ban_ghi_Audit_Trail_theo_tieu_chuan_ALCOA\" >The four mandatory components of an Audit Trail record according to the ALCOA+ standard.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-audit-trail\/#Quy_dinh_ve_dau_vet_kiem_toan_theo_Luat_Ke_toan_va_Nghi_dinh_1232020ND-CP\" >Regulations on audit traces according to the Accounting Law and Decree 123\/2020\/ND-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-audit-trail\/#Audit_Trail_ngan_chan_gian_lan_trong_quy_trinh_Procure-to-Pay_nhu_the_nao\" >How does Audit Trail prevent fraud in the Procure-to-Pay process?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-audit-trail\/#Toi_uu_chi_phi_luu_tru_va_hieu_nang_he_thong_khi_van_hanh_Audit_Trail\" >Optimize storage costs and system performance when running Audit Trail.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-audit-trail\/#Kiem_soat_ngan_sach_thoi_gian_thuc_thong_qua_nhat_ky_phe_duyet_tren_Bizzi_Expense\" >Real-time budget control through approval logs on Bizzi Expense<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-audit-trail\/#So_sanh_do_tin_cay_cua_Audit_Trail_Khi_nao_Robot_vuot_troi_hon_con_nguoi\" >Audit Trail Reliability Comparison: When Do Robots Outperform Humans?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-audit-trail\/#Cau_hoi_thuong_gap_ve_Audit_Trail_va_quan_tri_rui_ro_tai_chinh_FAQ\" >Frequently Asked Questions about Audit Trail and Financial Risk Management (FAQ)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-audit-trail\/#1_IT_Admin_co_the_xoa_hoac_chinh_sua_Audit_Trail_khong\" >1. Can an IT administrator delete or edit an Audit Trail?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-audit-trail\/#2_Audit_Trail_co_lam_cham_he_thong_ERP_hoac_phan_mem_ke_toan_khong\" >2. Will the audit trail slow down the ERP system or accounting software?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-audit-trail\/#3_Doanh_nghiep_phai_luu_Audit_Trail_trong_bao_lau\" >3. How long must a business retain the audit trail?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-audit-trail\/#4_Excel_co_duoc_xem_la_co_Audit_Trail_khong\" >4. Is Excel considered to have an Audit Trail?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-audit-trail\/#5_Lam_sao_phan_biet_gian_lan_va_loi_he_thong_thong_qua_Audit_Trail\" >5. How can fraud and system errors be distinguished through an Audit Trail?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-audit-trail\/#6_Audit_Trail_co_giup_gi_khi_co_doan_thanh_tra_thue_hoac_kiem_toan_Big4\" >6. How does an Audit Trail help when there&#039;s a tax audit or Big4 audit team?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-audit-trail\/#7_Chi_phi_trien_khai_Audit_Trail_co_cao_khong\" >7. How much does it cost to implement an Audit Trail?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-audit-trail\/#8_Audit_Trail_co_thay_the_duoc_kiem_soat_noi_bo_truyen_thong_khong\" >8. Can an audit trail replace traditional internal controls?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/bizzi.vn\/en\/what-is-an-audit-trail\/#Ket_luan_Audit_Trail_%E2%80%93_Nen_tang_cua_minh_bach_va_niem_tin_tai_chinh\" >Conclusion: Audit Trail \u2013 The foundation of financial transparency and trust.<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Audit_trail_la_gi_va_vai_tro_cot_loi_trong_quan_tri_du_lieu_tai_chinh\"><\/span><b>What is an audit trail and what is its core role in financial data management?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In the digital age, the question &quot;what is an audit trail?&quot; is no longer a purely technical IT issue but has become a strategic focus for CFOs.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">An audit trail is an electronic log that records the entire chronological sequence of activities affecting records, transactions, or events within a system. In other words, it&#039;s evidence that answers three questions: Who performed the action? What action was taken? When was it performed? And how did the data change?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Essentially, the audit trail is the &quot;black box&quot; of the financial system. When reporting discrepancies, internal fraud, or disputes with tax authorities occur, it serves as the last line of defense protecting data integrity.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Without an audit trail in the software, CFOs face three major risks:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is impossible to determine responsibility when the data is manipulated.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The authenticity of the electronic document could not be proven.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The financial statements have lost credibility in the eyes of independent auditors and the board of directors.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">A standard audit trail must ensure immutability. This means that logs are automatically recorded by the system and are read-only. No individual, including the IT administrator, is allowed to modify or delete traces in the core database. This is a crucial factor in determining the level of audit readiness of a business.<\/span><\/p>\n<figure id=\"attachment_999980148\" aria-describedby=\"caption-attachment-999980148\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999980148 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/audit-trail-la-gi-2.webp\" alt=\"What is audit-trail?\" width=\"1200\" height=\"675\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/audit-trail-la-gi-2.webp 1200w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/audit-trail-la-gi-2-300x169.webp 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/audit-trail-la-gi-2-1024x576.webp 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/audit-trail-la-gi-2-768x432.webp 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/audit-trail-la-gi-2-18x10.webp 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999980148\" class=\"wp-caption-text\">An audit trail is an electronic log that records the entire chronological sequence of activities affecting records, transactions, or events within a system.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"4_thanh_phan_bat_buoc_cua_mot_ban_ghi_Audit_Trail_theo_tieu_chuan_ALCOA\"><\/span><b>The four mandatory components of an Audit Trail record according to the ALCOA+ standard.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">To assess whether the audit trail in the software meets the standards, the CFO can compare it to the ALCOA+ principles for data integrity.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A standard record must include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>User ID<\/b><span style=\"font-weight: 400;\"> \u2013 Uniquely identify the person performing the operation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Action Type<\/b><span style=\"font-weight: 400;\"> \u2013 Type of action (create, edit, delete, approve, etc.).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Homestamp<\/b><span style=\"font-weight: 400;\"> \u2013 The timestamp is accurate to the second.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Original vs New Value<\/b><span style=\"font-weight: 400;\"> \u2013 Values before and after the change.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">From an auditing perspective, this is not just technical information but legal evidence. When an invoice&#039;s unit price is adjusted, the system must record both the old and new values. If it only records &quot;edited&quot; but doesn&#039;t save the details of the change, that audit trail is virtually worthless.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">One often overlooked issue is &quot;log fatigue&quot;\u2014systems recording too much non-essential data, making actual tracing difficult. CFOs need an intelligent log filtering mechanism that focuses on transactions affecting cash, assets, and tax obligations.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Quy_dinh_ve_dau_vet_kiem_toan_theo_Luat_Ke_toan_va_Nghi_dinh_1232020ND-CP\"><\/span><b>Regulations on audit traces according to the Accounting Law and Decree 123\/2020\/ND-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In Vietnam, the requirement for audit trails in software is not just a recommendation but is integral to the legal framework.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to the 2015 Accounting Law, electronic documents must ensure integrity and accessibility when needed. At the same time, <\/span><a href=\"https:\/\/bizzi.vn\/tai-lieu\/nghi-dinh-so-123-2020-nd-cp\/\"><span style=\"font-weight: 400;\">Decree 123\/2020\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\"> The requirement is that electronic invoices must be stored in their original format and include a history of transmission and receipt.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If a business cannot prove that its invoices have never been illegally altered, there is a high risk of having its legitimate expenses disallowed during tax settlement.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Furthermore, the storage of logs containing personal information is also related to Decree 13\/2023\/ND-CP. This requires a balance between financial transparency and personal data protection.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Audit_Trail_ngan_chan_gian_lan_trong_quy_trinh_Procure-to-Pay_nhu_the_nao\"><\/span><b>How does Audit Trail prevent fraud in the Procure-to-Pay process?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In the Procure-to-Pay (P2P) cycle, the audit trail in the software acts as a surveillance camera monitoring the entire transaction lifecycle: from purchase request, approval, delivery, to payment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">CFOs are often concerned about the following behaviors:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Making fictitious payments to &quot;familiar&quot; suppliers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase the purchase price compared to the contract.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">An individual both creates a proposal and approves it themselves (violating the Segregation of Duties \u2013 SOD).<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">When every operation is logged, collusion becomes much more difficult. The system can detect unusual behavioral patterns such as approvals outside of business hours, value modifications right before payment, or numerous small, repeated transactions below control limits.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">With Bizzi Bot, every invoice passing through the system is recorded throughout its entire lifecycle: the time the email was received, the time the data was extracted, the 3-way reconciliation result (Invoice \u2013 Purchase Order \u2013 GRN), and the final approver. CFOs can access this entire history in seconds, instead of searching through paper records.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Toi_uu_chi_phi_luu_tru_va_hieu_nang_he_thong_khi_van_hanh_Audit_Trail\"><\/span><b>Optimize storage costs and system performance when running Audit Trail.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">A common misconception is that the more logs, the better. In reality, if not properly designed, audit trails in software can increase infrastructure costs and impact ERP performance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The total cost of ownership (TCO) of an Audit Trail includes storage costs, maintenance costs, and the impact on system speed. The optimal strategy is to tier the data:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Current operational data is stored on a high-performance system.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">&quot;Cold&quot; data, which serves legal obligations for 10 years, is stored on a low-cost cloud platform.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Some advanced systems adopt a &quot;blockchain-lite&quot; model, ensuring logs are undeletable while optimizing storage space. This approach helps businesses achieve immutability without inflating their IT budget.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Kiem_soat_ngan_sach_thoi_gian_thuc_thong_qua_nhat_ky_phe_duyet_tren_Bizzi_Expense\"><\/span><b>Real-time budget control through approval logs on Bizzi Expense<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In employee cost management, Audit Trail becomes a tool for real-time budget control. <\/span><span style=\"font-weight: 400;\">On Bizzi Expense, from the moment an employee receives an invoice, the system records the timestamp, equipment details, etc. When a manager approves or rejects the invoice, the reason and time are both saved. If budget adjustments are made, the entire change history is also displayed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This helps the CFO:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Significantly reduces post-inspection time.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quickly identify the reasons for budget overruns.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provide proof of the reasonableness of your expenses when the tax authorities request an explanation.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999980152\" aria-describedby=\"caption-attachment-999980152\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999980152\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/audit-trail-la-gi-5.png\" alt=\"What is audit-trail?\" width=\"1200\" height=\"1570\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/audit-trail-la-gi-5.png 1957w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/audit-trail-la-gi-5-229x300.png 229w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/audit-trail-la-gi-5-783x1024.png 783w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/audit-trail-la-gi-5-768x1005.png 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/audit-trail-la-gi-5-1174x1536.png 1174w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/audit-trail-la-gi-5-1566x2048.png 1566w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/audit-trail-la-gi-5-9x12.png 9w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999980152\" class=\"wp-caption-text\">Bizzi automatically checks and verifies the validity of invoices: information such as name, address, tax code, invoice code, etc.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"So_sanh_do_tin_cay_cua_Audit_Trail_Khi_nao_Robot_vuot_troi_hon_con_nguoi\"><\/span><b>Audit Trail Reliability Comparison: When Do Robots Outperform Humans?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Manual audit trails using Excel or paper records always carry the risk of being altered or retroactively recorded. Excel does not automatically save old values when data changes, so it almost never meets audit requirements. <\/span><span style=\"font-weight: 400;\">Conversely, audit trail in automated software like Bizzi or <a href=\"https:\/\/bizzi.vn\/erp-la-gi-phan-mem-erp-mang-lai-loi-ich-gi-cho-doanh-nghiep\/\">ERP<\/a>:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Real-time recording.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The log cannot be edited.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Allows one-click searching.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">They have higher legal value in an electronic document environment.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This difference is not just a matter of convenience, but a matter of risk management.<\/span><\/p>\n<p><b>Comparison Table: Manual vs. Automated Audit Trail<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Criteria<\/b><\/td>\n<td><b>Manual Audit Trail (Excel\/Paper)<\/b><\/td>\n<td><b>Automated Audit Trail (Bizzi\/ERP)<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Invariance<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Easily edited, deleted, or had lines inserted.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Immutable<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Recording time<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Slow, retroactive recording possible.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Real-time<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Access costs<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Very high (must search through records)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Low (1-click search)<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Legal reliability<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Low, easily rejected.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">High (electronic document standard)<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Fraud risk<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Tall (easy to get along with)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Very low (System&#039;s rigid logic)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_Audit_Trail_va_quan_tri_rui_ro_tai_chinh_FAQ\"><\/span><b>Frequently Asked Questions about Audit Trail and Financial Risk Management (FAQ)<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1_IT_Admin_co_the_xoa_hoac_chinh_sua_Audit_Trail_khong\"><\/span><b>1. Can an IT administrator delete or edit an Audit Trail?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In principle, regarding internal control, if the system allows the IT Admin to delete logs, then that system is considered to be in violation of internal control regulations. <\/span><b>Failed to meet audit trail standards in the software.<\/b><span style=\"font-weight: 400;\">A proper audit trail must ensure accuracy. <\/span><i><span style=\"font-weight: 400;\">Immutability<\/span><\/i><span style=\"font-weight: 400;\"> \u2013 Once data is recorded, it cannot be edited or deleted without leaving a secondary trace.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the standard model, even an IT Admin only has the following rights:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Log retrieval<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">User authorization<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">System configuration<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">But <\/span><b>No permissions to edit core logs in the financial database.<\/b><span style=\"font-weight: 400;\">If a business uses software that allows IT to &quot;interfere with the backend,&quot; the CFO needs to reassess immediately because the legal risks are enormous when tax inspectors or independent auditors request tracing.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">With standard SaaS platforms like Bizzi, access is separated according to certain principles. <\/span><i><span style=\"font-weight: 400;\">Segregation of Duties (SOD)<\/span><\/i><span style=\"font-weight: 400;\">Logs are stored at a separate system layer, ensuring their non-repudiation.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Audit_Trail_co_lam_cham_he_thong_ERP_hoac_phan_mem_ke_toan_khong\"><\/span><b>2. Will the audit trail slow down the ERP system or accounting software?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">It&#039;s possible, if the design isn&#039;t architecturally sound.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Many legacy systems log directly to the same database that processes business transactions, leading to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase data capacity quickly<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Slow query<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Database lock when logging<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The modern solution is to separate the logging layer and the business logic processing layer using microservices or message queue architecture. This allows logging to be done in parallel without affecting core performance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This is why CFOs conduct research. <\/span><b>audit trail in software<\/b><span style=\"font-weight: 400;\">You need to ask the supplier for clarification on:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Log storage methods<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Retrieval speed when logs are older than 5 years<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Backup and disaster recovery mechanisms<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Without careful assessment, total cost of infrastructure (TCO) can increase significantly after 3\u20135 years of operation.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Doanh_nghiep_phai_luu_Audit_Trail_trong_bao_lau\"><\/span><b>3. How long must a business retain the audit trail?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to Vietnamese Accounting Law, accounting documents and related records must be retained for a minimum of 10 years. This includes:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/bizzi.vn\/hoa-don-dien-tu-la-gi-phan-loai-va-huong-dan-chi-tiet-ve-phat-hanh-va-su-dung-hoa-don-dien-tu\/\"><span style=\"font-weight: 400;\">Electronic bill<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Approval history<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Traces of editing<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Data transmission and reception information<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In practice, during tax audits, the tax authorities not only require PDF invoice files but also other documents. <\/span><b>transaction processing history<\/b><span style=\"font-weight: 400;\">If a business cannot demonstrate the data lifecycle, the expense may be disallowed.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Therefore, when answering the question <\/span><i><span style=\"font-weight: 400;\">What is an audit trail?<\/span><\/i><span style=\"font-weight: 400;\">The CFO needs to understand that it&#039;s not just internal logs, but... <\/span><b>vital legal evidence<\/b><span style=\"font-weight: 400;\"> within the 10-year lifespan of the document.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"4_Excel_co_duoc_xem_la_co_Audit_Trail_khong\"><\/span><b>4. Is Excel considered to have an Audit Trail?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">No. Excel can enable Track Changes, but:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It may be turned off.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The original file can be edited.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">System-independent timestamps are not guaranteed.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Immutability is not guaranteed.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Therefore, Excel does not meet the requirements of an audit trail in audit-standard software. In a fraud-prone environment, using Excel as a &quot;journal&quot; is almost ineffective.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If a business continues to manage expenses or accounts payable on Excel, the CFO is putting themselves in a very difficult position to defend in the event of disputes or audits.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"5_Lam_sao_phan_biet_gian_lan_va_loi_he_thong_thong_qua_Audit_Trail\"><\/span><b>5. How can fraud and system errors be distinguished through an Audit Trail?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Audit Trail allows CFOs to analyze behavior patterns.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Fraud typically has the following characteristics:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Work outside of working hours<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Change the value multiple times before approval.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A user performing multiple roles (violating SOD)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Edit data close to the closing date.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Conversely, system errors typically include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is a recurring technical error code.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Affects many users simultaneously.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issues arise as a result of software updates.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Without a detailed audit trail, it is nearly impossible for a CFO to conduct a root cause analysis. This is why understanding what an audit trail is is not just a technical question, but a question of corporate risk management.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"6_Audit_Trail_co_giup_gi_khi_co_doan_thanh_tra_thue_hoac_kiem_toan_Big4\"><\/span><b>6. How does an Audit Trail help when there&#039;s a tax audit or Big4 audit team?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">In practice, when inspection teams come to work, they usually request:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">List of input invoices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Approval history<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Proof of comparison between Purchase Order \u2013 GRN \u2013 Invoice<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Edit the log if any changes are made.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">If a business has to spend 3\u20135 days searching through paper records, the risk level is considered high. Conversely, with a system like Bizzi Archive, the CFO can retrieve the entire invoice lifecycle in minutes, including:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Timestamp receives invoices<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3D comparison results<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Who approves it, and when?<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Is there any editing required?<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The ability to quickly and fully retrieve information is key to helping businesses reduce the risk of expense disallowance.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"7_Chi_phi_trien_khai_Audit_Trail_co_cao_khong\"><\/span><b>7. How much does it cost to implement an Audit Trail?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">If you build a custom system from scratch, the cost is very high because you have to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Database log design<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Security<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regular backups<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">SOD authorization<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Long-term storage<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">However, with the SaaS model that integrates audit trail into the software, the cost is usually included in the licensing package, which is much lower than:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax penalty 20%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporate income tax arrears collection<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal fraud losses<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Loss of credibility with investors.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">CFOs should view audit trail costs from the perspective of an \u201cinsurance premium\u201d\u2014a premium for financial transparency.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"8_Audit_Trail_co_thay_the_duoc_kiem_soat_noi_bo_truyen_thong_khong\"><\/span><b>8. Can an audit trail replace traditional internal controls?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Not entirely. Audit trail is a recording tool, while internal control is a preventative mechanism. These two elements complement each other.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, in a digitized environment, if a business relies solely on paper processes without automated audit trails, it will still have control gaps. Robots don&#039;t replace humans, but they eliminate the possibility of &quot;forgetting to log&quot; or &quot;retroactive logging.&quot;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Therefore, in a financial digital transformation strategy, what is an audit trail must be considered within the bigger picture:\u00a0 <\/span><b>Automation \u2013 Transparency \u2013 Compliance \u2013 Profit Protection.<\/b><\/p>\n<figure id=\"attachment_999980150\" aria-describedby=\"caption-attachment-999980150\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999980150 size-full\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/audit-trail-la-gi-4.jpg\" alt=\"audit-trail-la-gi 4\" width=\"1200\" height=\"630\" title=\"\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/audit-trail-la-gi-4.jpg 1200w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/audit-trail-la-gi-4-300x158.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/audit-trail-la-gi-4-1024x538.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/audit-trail-la-gi-4-768x403.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2026\/03\/audit-trail-la-gi-4-18x9.jpg 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999980150\" class=\"wp-caption-text\">Frequently Asked Questions about Audit Trail and Financial Risk Management (FAQ)<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan_Audit_Trail_%E2%80%93_Nen_tang_cua_minh_bach_va_niem_tin_tai_chinh\"><\/span><b>Conclusion: Audit Trail \u2013 The foundation of financial transparency and trust.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Understand correctly <\/span><b>What is an audit trail?<\/b><span style=\"font-weight: 400;\"> This helps CFOs see that this is not just a secondary feature of the software, but a cornerstone of risk management. In a digitized and electronic invoicing environment, transparency is no longer based on personal trust but on evidence-based data.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A system without an audit trail in its standard software will always have a &quot;blind spot&quot; of responsibility. Conversely, when the audit trail is automated, immutable, and instantly traceable, businesses can:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce internal fraud.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Increase the reliability of financial reporting.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Be proactive in the face of tax inspections and audits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Optimizing long-term operating costs.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Bizzi doesn&#039;t just provide logging tools; it builds a financial management ecosystem with a traceable system from invoices and expense approvals to ERP synchronization. In the context of increasingly complex data risks, Audit Trail is the &quot;armor&quot; protecting a company&#039;s financial trust \u2013 and Bizzi is the platform that helps CFOs activate that armor automatically and sustainably.<\/span><\/p>\n<p><em><strong>Register here to receive one-on-one consultations and personalized solutions tailored specifically to your business:<a href=\"https:\/\/bizzi.vn\/dang-ky-dung-thu\/\"> https:\/\/bizzi.vn\/dang-ky-dung-thu\/<\/a><\/strong><\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong k\u1ef7 nguy\u00ean s\u1ed1, d\u1eef li\u1ec7u t\u00e0i ch\u00ednh kh\u00f4ng ch\u1ec9 c\u1ea7n ch\u00ednh x\u00e1c m\u00e0 c\u00f2n ph\u1ea3i \u201cc\u00f3 b\u1eb1ng ch\u1ee9ng\u201d. V\u1edbi CFO, n\u1ed7i lo kh\u00f4ng d\u1eebng&#8230;<\/p>","protected":false},"author":56,"featured_media":999980149,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[54],"tags":[],"class_list":["post-999980147","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-so-tay-ke-toan"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999980147","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/56"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999980147"}],"version-history":[{"count":3,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999980147\/revisions"}],"predecessor-version":[{"id":999980155,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999980147\/revisions\/999980155"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999980149"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999980147"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999980147"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999980147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}