Lesson 3 of 8

Records that survive an audit: who approved what, and when

An auditor or supervisor does not ask whether a loan was right; they ask the company to show it. This lesson covers what a usable audit record contains, how logs are protected from quiet changes, the maker-checker rule for sensitive actions, how changes of terms and waivers are recorded, how changes to the system itself are approved, and how long records are kept.

Published 2 November 2026