Editor's Note: DM Review welcomes Dr. Murray Mazer as a new online columnist. He will address issues surrounding Auditing and Risk Management. His column will appear quarterly on the fifth Friday.

Because executives and board members are more accountable today for data protection, it is important that they know who is accessing and changing data, what was altered, when it occurred and how it was done. Audit trails are necessary to comply with government regulations, and the lack of records may mean sanctions for the company and its executives.

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