Learn how audit trails verify financial data and detect fraud, ensuring compliance in various contexts. Explore their role in ...

The SEC recently adopted new recordkeeping requirements for broker-dealers and “SBS entities” (security-based swap dealers and major security based swap participants). Most notably, the SEC will no ...

The recent discovery trend in medical malpractice litigation is to not only request a copy of the patient's medical record, but to also request the defendant's electronic medical record (EMR) “audit ...

Consensus says that the Securities and Exchange Commission’s approval of a rule creating a consolidated audit trail — CAT — is imminent. The rule will likely come before the end of the quarter but ...