The audit trail DOES NOT show when bank account details have been changed (ie for suppliers/employees).
It reports if the address/phone etc has been changed but not the bank account details.
...
This is such an important and basic reporting and security function and I can't believe it hasn't been corrected/added in over 4 years since it was first flagged by ASWatCR. We have just experienced fraudulent activity through a third party user login and will now need to go throgh hundreds of supplier details to confirm our 'Supplier' and 'Payroll' BSB and account numbers have not been changed. A simple user-based audit report would solve this issue immediately.