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.
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Having had clients where this has resulted in major fraud, I think this is an important report to have.
In the meantime, I advise clients to make the owner of the business the only one who can set up the banking details for suppliers and to lock everyone else out from this. It is inconvenient, but a lot better than suffering the loss of hundreds of thousands of dollars.
An audit report to see if supplier banking details would help protect against this. If the audit report also included when new supplier cards were added, who added the supplier cards and flagged if there were any duplicate banking details, that would make it even better.
A common fraud scenario that we have seen is for an accounts person to dummy up supplier invoices, but have the invoices all paid to their personal bank account - flagging the duplicates would pick that up very quickly.
Cheers
Pam