Audit Trail in Odoo 18 Accounting
By Braincuber Team
Published on January 13, 2026
Your company's annual audit is next month. The external auditors need to verify that all financial transactions are legitimate, authorized, and properly recorded. They'll ask questions like: "Who created this $45,000 invoice?" "When was this journal entry modified?" "Why was this payment reversed?" Without an audit trail, you'd be digging through emails, asking staff members to recall actions from months ago, and hoping your records are complete enough to satisfy the auditors.
Odoo 18 Accounting includes a built-in Audit Trail feature that automatically records every transaction, modification, and action within the accounting module. Every invoice created, every journal entry posted, every payment reversed—the system logs who did it, when they did it, and what changed. When auditors arrive, you simply open the Audit Trail report and show them a complete, chronological record of all financial activities. No guesswork, no incomplete records—just clear documentation that proves your financial integrity.
What is an Audit Trail? A chronological record of all financial transactions and modifications in your accounting system. It captures who made each change, when it happened, and what was affected. Essential for regulatory compliance, fraud prevention, and financial transparency.
Why Audit Trails Matter
Complete Traceability
Every transaction can be traced back to its source. See who created, modified, or deleted any financial record and when that action occurred.
Regulatory Compliance
Meet audit requirements from tax authorities, financial regulators, and industry standards. Required in many jurisdictions including EU and US.
Fraud Prevention
Detect unauthorized changes, suspicious patterns, or irregular activities. Users know their actions are tracked, reducing temptation for misconduct.
Error Detection
Quickly identify when and where errors were introduced. Trace back through modifications to find the source of discrepancies.
What the Audit Trail Tracks
AUDIT TRAIL TRACKING IN ODOO 18 ACCOUNTING
═══════════════════════════════════════════════════════════
DOCUMENTS TRACKED
───────────────────────────────────────────────────────────
• Customer Invoices (account.move)
• Vendor Bills (account.move)
• Credit Notes and Refunds
• Journal Entries
• Payment Records
• Bank Reconciliations
• Asset Depreciation Entries
INFORMATION CAPTURED
───────────────────────────────────────────────────────────
For each action, the audit trail records:
DATE & TIME When the action occurred
USER Who performed the action
JOURNAL ENTRY Which document was affected
DESCRIPTION What type of change was made
OPERATION Created, Modified, Posted, Reversed
ACTION TYPES LOGGED
───────────────────────────────────────────────────────────
CREATE New invoice, bill, or journal entry created
POST Document posted/validated
MODIFY Changes made to existing document
REVERSE Invoice or entry reversed
CANCEL Document cancelled
DELETE Record deleted (if permitted)
RECONCILE Payment matched to invoice
EXAMPLE AUDIT LOG ENTRIES
───────────────────────────────────────────────────────────
Date/Time | User | Entry | Description
───────────────────────────────────────────────────────────
2026-01-13 09:15:22 | John Smith | INV/2026/ | Invoice created
| | 0145 | for $12,500.00
───────────────────────────────────────────────────────────
2026-01-13 09:18:45 | John Smith | INV/2026/ | Invoice posted
| | 0145 |
───────────────────────────────────────────────────────────
2026-01-13 14:30:12 | Sarah Chen | INV/2026/ | Payment received
| | 0145 | $12,500.00
───────────────────────────────────────────────────────────
2026-01-15 11:22:08 | John Smith | INV/2026/ | Invoice reversed
| | 0145 | (customer return)
Enable Audit Trail
Access Accounting Settings
- Navigate to Accounting → Configuration → Settings
- Scroll to find the audit-related options
Enable Audit Trail Feature
- Find the Audit Trail option in Settings
- Check the box to enable the feature
- Click Save to apply changes
Access the Audit Trail
- Look for Go to Audit Trail link in Settings
- Or navigate to Accounting → Reporting → Audit Trail
- View the chronological log of all accounting activities
Audit Trail Report
The Audit Trail report displays all tracked activities in chronological order. You can filter by date range, user, document type, or specific journal entries to find exactly what you need.
AUDIT TRAIL REPORT - ODOO 18 ACCOUNTING
═══════════════════════════════════════════════════════════
REPORT HEADER
───────────────────────────────────────────────────────────
Company: ABC Manufacturing Ltd.
Period: January 1, 2026 - January 31, 2026
Generated: February 1, 2026 at 09:00 AM
Generated By: CFO - Michael Roberts
FILTER OPTIONS
───────────────────────────────────────────────────────────
Date Range: Start Date → End Date
User: All users or specific user
Journal: All journals or specific (Sales, Bank, etc.)
Document Type: Invoices, Bills, Payments, All
REPORT COLUMNS
───────────────────────────────────────────────────────────
Date When the action occurred
Author User who performed the action
Journal Entry Reference number of affected document
Description What action was taken
SAMPLE REPORT OUTPUT
═══════════════════════════════════════════════════════════
January 2026 - Audit Trail Report
───────────────────────────────────────────────────────────
Jan 02, 2026 08:45 | Amanda Lee | INV/2026/0001
| Customer invoice created - TechCorp Inc.
| Amount: $8,750.00
Jan 02, 2026 08:52 | Amanda Lee | INV/2026/0001
| Invoice posted to accounts receivable
Jan 03, 2026 14:20 | Robert Chen | BILL/2026/0001
| Vendor bill created - Office Supplies Co.
| Amount: $1,245.00
Jan 05, 2026 10:15 | Amanda Lee | PAY/2026/0001
| Payment received - TechCorp Inc.
| Amount: $8,750.00 | Method: Bank Transfer
Jan 08, 2026 16:45 | Robert Chen | INV/2026/0012
| Invoice reversed - Customer return
| Original: $3,200.00 | Reason: Defective product
Jan 10, 2026 09:30 | CFO Review | JE/2026/0025
| Journal entry modified
| Changed account from 4100 to 4200
SUMMARY STATISTICS
───────────────────────────────────────────────────────────
Total Actions Logged: 847
Invoices Created: 156
Bills Recorded: 89
Payments Processed: 203
Reversals/Cancellations: 12
Journal Modifications: 8
Users Active: 6
Real Example: Invoice Lifecycle
Let's trace a complete invoice lifecycle through the audit trail—from creation to payment to reversal—showing exactly what gets logged at each step.
INVOICE LIFECYCLE - COMPLETE AUDIT TRAIL
═══════════════════════════════════════════════════════════
SCENARIO: Sale and Partial Return for GlobalTech Solutions
───────────────────────────────────────────────────────────
STEP 1: CREATE INVOICE
═══════════════════════════════════════════════════════════
Date: January 10, 2026 at 10:15:22 AM
User: Sarah Martinez (Sales Team)
Action: Invoice Created
Document: INV/2026/0089
Details:
Customer: GlobalTech Solutions
Products:
- 50x Enterprise Software License @ $200 = $10,000
- 10x Premium Support Package @ $500 = $5,000
Subtotal: $15,000.00
Tax (8%): $1,200.00
Total: $16,200.00
Audit Log Entry:
"Customer invoice INV/2026/0089 created for GlobalTech
Solutions. Total amount: $16,200.00"
STEP 2: POST INVOICE
═══════════════════════════════════════════════════════════
Date: January 10, 2026 at 10:18:45 AM
User: Sarah Martinez (Sales Team)
Action: Invoice Posted
Document: INV/2026/0089
Audit Log Entry:
"Invoice INV/2026/0089 posted. Journal entry created.
Debit: Accounts Receivable $16,200.00
Credit: Revenue $15,000.00
Credit: Tax Payable $1,200.00"
STEP 3: RECEIVE PAYMENT
═══════════════════════════════════════════════════════════
Date: January 15, 2026 at 02:30:12 PM
User: Michael Chen (Accounting)
Action: Payment Received
Document: PAY/2026/0067
Payment Details:
Amount: $16,200.00
Method: Bank Transfer
Reference: TRF-GT-20260115
Matched To: INV/2026/0089
Audit Log Entry:
"Payment PAY/2026/0067 received from GlobalTech Solutions.
Amount: $16,200.00. Reconciled with INV/2026/0089.
Invoice fully paid."
STEP 4: PARTIAL RETURN (CREDIT NOTE)
═══════════════════════════════════════════════════════════
Date: January 22, 2026 at 11:45:08 AM
User: Sarah Martinez (Sales Team)
Action: Invoice Reversed (Partial)
Document: RINV/2026/0012 (Credit Note)
Reason: Customer returned 5 defective software licenses
Return Details:
Product: 5x Enterprise Software License @ $200
Subtotal: $1,000.00
Tax (8%): $80.00
Total Credit: $1,080.00
Audit Log Entry:
"Credit note RINV/2026/0012 created for INV/2026/0089.
Partial return: 5x Enterprise Software License.
Credit amount: $1,080.00. Reason: Defective product."
STEP 5: REFUND ISSUED
═══════════════════════════════════════════════════════════
Date: January 25, 2026 at 09:15:33 AM
User: Michael Chen (Accounting)
Action: Refund Processed
Document: REF/2026/0008
Refund Details:
Amount: $1,080.00
Method: Bank Transfer
Reference: REF-GT-20260125
Applied To: RINV/2026/0012
Audit Log Entry:
"Refund REF/2026/0008 issued to GlobalTech Solutions.
Amount: $1,080.00. Applied to credit note RINV/2026/0012."
COMPLETE AUDIT TRAIL SUMMARY
═══════════════════════════════════════════════════════════
Document | Date | User | Action
───────────────────────────────────────────────────────────
INV/2026/0089 | Jan 10 | Sarah | Created
INV/2026/0089 | Jan 10 | Sarah | Posted
PAY/2026/0067 | Jan 15 | Michael | Payment received
RINV/2026/0012 | Jan 22 | Sarah | Credit note created
REF/2026/0008 | Jan 25 | Michael | Refund issued
Net Transaction: $15,120.00 revenue recognized
Using Audit Trail for Investigations
AUDIT TRAIL INVESTIGATION SCENARIOS
═══════════════════════════════════════════════════════════
SCENARIO 1: MISSING INVOICE
───────────────────────────────────────────────────────────
Question: Customer says they received invoice #0156 but
we can't find it in the system.
Investigation Steps:
1. Search audit trail for "INV/2026/0156"
2. Check if invoice was created, then deleted/cancelled
3. See who performed each action and when
Audit Trail Result:
Jan 18, 10:15 | Created by Amanda Lee
Jan 18, 10:22 | Posted by Amanda Lee
Jan 19, 14:45 | CANCELLED by Robert Chen
Resolution: Invoice was cancelled. Contact Robert Chen
to understand why.
SCENARIO 2: UNAUTHORIZED MODIFICATION
───────────────────────────────────────────────────────────
Question: Journal entry amounts don't match source documents.
Who changed them?
Investigation Steps:
1. Filter audit trail by document: JE/2026/0089
2. Look for "Modified" actions
3. Identify user and timestamp
Audit Trail Result:
Feb 01, 09:00 | Created by Accounting Bot (auto-import)
Feb 03, 16:55 | MODIFIED by Temp Employee
| Changed amount from $5,000 to $50,000
Resolution: Unauthorized modification detected.
Investigate temp employee access.
SCENARIO 3: DUPLICATE PAYMENTS
───────────────────────────────────────────────────────────
Question: Vendor claims they received two payments for
same invoice. Did we pay twice?
Investigation Steps:
1. Search for vendor name in audit trail
2. Filter by payment documents
3. Check for duplicate payment entries
Audit Trail Result:
Mar 05, 10:00 | PAY/2026/0234 - $8,500 to Acme Supplies
Mar 05, 10:02 | PAY/2026/0235 - $8,500 to Acme Supplies
| Created by same user within 2 minutes
Resolution: Double-click error. Contact vendor to arrange
refund for duplicate payment.
SCENARIO 4: PERIOD-END ADJUSTMENTS
───────────────────────────────────────────────────────────
Question: Auditor wants to see all journal entries made
after month-end close.
Investigation Steps:
1. Filter by date: After January 31, 2026
2. Filter by document type: Journal Entries
3. Filter by description containing "January" or period
Audit Trail Result:
Feb 02, 11:30 | JE/2026/0156 - Accrual adjustment
| Posted to January period by CFO
Feb 03, 09:15 | JE/2026/0157 - Revenue recognition
| Posted to January period by CFO
Resolution: Two post-close adjustments made with CFO
approval. Document rationale for auditors.
Best Practices
✅ Audit Trail Best Practices:
- Enable from day one: Turn on audit trail when you start using Odoo Accounting. Retroactive tracking isn't possible
- Review regularly: Check the audit trail weekly or monthly for unexpected activities, not just during annual audits
- Combine with access controls: Use Odoo's user permissions to restrict who can perform sensitive operations
- Train your team: Ensure staff know their actions are tracked. This promotes accountability and reduces errors
- Document unusual entries: When you make corrections or adjustments, add notes explaining why
- Export for external audits: Download audit trail reports for external auditors to review offline
- Set up alerts: Configure notifications for high-value transactions or unusual activity patterns
- Retain historical data: Keep audit trail data for the legally required retention period in your jurisdiction
Compliance Requirements
AUDIT TRAIL COMPLIANCE REQUIREMENTS ═══════════════════════════════════════════════════════════ EUROPEAN UNION (GDPR + Local Tax Laws) ─────────────────────────────────────────────────────────── Requirements: • Complete transaction traceability • User action logging • Data retention: 7-10 years (varies by country) • Immutable records (no deletion of audit logs) Countries with Strict Requirements: • Germany (GoBD compliance) • France (FEC - Fichier des Écritures Comptables) • Spain, Italy, Portugal UNITED STATES (SOX, GAAP) ─────────────────────────────────────────────────────────── Requirements: • Sarbanes-Oxley (SOX) for public companies • Internal control documentation • Change tracking for financial records • User accountability for modifications Retention: • Tax records: 7 years • Employee records: 4 years after termination • Corporate records: Permanent for some INDIA (Companies Act, GST) ─────────────────────────────────────────────────────────── Requirements: • Books of accounts preservation: 8 years • GST invoice records: 6 years • Audit trail for financial transactions OTHER REGIONS ─────────────────────────────────────────────────────────── • UK: 6 years minimum retention • Australia: 5 years for tax purposes • Canada: 6 years from end of tax year • UAE: 5 years for commercial records HOW ODOO AUDIT TRAIL HELPS ─────────────────────────────────────────────────────────── ✓ Automatic logging - No manual documentation ✓ Immutable records - Logs cannot be deleted ✓ User identification - Clear accountability ✓ Timestamp accuracy - Precise action timing ✓ Export capability - Reports for auditors ✓ Long-term storage - Maintains historical data
Common Issues and Solutions
Audit Trail Not Showing Recent Entries
Check that the feature is enabled in Settings. Verify the date filter on the report includes the current period. Refresh the page or clear browser cache if needed.
Can't Find Specific Transaction
Use the search filters: try searching by document number, user name, or date range. Check if the transaction was made before audit trail was enabled—only actions after enabling are tracked.
Too Many Entries to Review
Use filters to narrow down: specific user, date range, document type, or journal. Export to spreadsheet for easier analysis with sorting and filtering capabilities.
Conclusion
The Audit Trail in Odoo 18 Accounting provides the transparency and accountability modern businesses require. Every invoice, payment, journal entry, and modification is logged with timestamps and user identification, creating an unbroken chain of evidence for internal reviews and external audits. Whether you're satisfying regulatory requirements, investigating discrepancies, or simply maintaining sound financial controls, the audit trail ensures your accounting records tell the complete story of your financial activities.
🎯 Key Takeaway: Enable Audit Trail in Accounting Settings → Every financial action gets logged automatically → Use reports for compliance, investigations, and audits. Complete accountability with zero manual effort.