|“||that it is possible to establish whether a system is functioning properly and, thereafter, that it has worked properly..||”|
|“||[t]he capability of supporting a systematic, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which audit criteria are fulfilled.||”|
"One aspect of auditability is to provide sufficient knowledge about the system and its structure, functions, controls, etc. by means of appropriate documentation. Another important aspect of auditability is to make visible all integrity-related modifications to the system and its data. Logging data should make it possible to answer the questions 'who?', 'what?' and 'when?'"