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India Regulatory Requirement - Audit Trail Compliance

Can you help me with below audit compliance question which is being raised?

We operate through two entities based in India. These entities are required to adhere to the recent regulatory requirements concerning the implementation and demonstration of an audit trail feature within our accounting systems.

Regulatory requirements:

  1. Accounting software should have the feature of recording audit trail of each and every transaction, creating an edit log of each change made in the books of account along with the date when such changes were made and ensuring that the audit trail cannot be disabled.
  2. For each and every entry or changes - audit trail should help to establish

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