What are typical scenarios where the user might require a data-change-audit-trail?
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There are many requirements for capturing changed data. I list only three common ones below.
I'm going to add one more scenario to @ooutwire's answer. You may also want to create an audit trail if you need to be able to selectively fix bad data changes. For instance, suppose I have imports of the sales roster for the client. One time they accidentally remove a name and our process assumes she doesn't work there anymore and removes her access. But she does still work there and in order to immediately correct the problem (I can't just run the previous roster as that would remove the new employees), I can find the data that was changed through the audit log and restore her. Or if someone maliciously changes data or runs a bad table update query (I saw someone update the entire table once because he forgot a where condition, the audit tables saved his job), it is easy to get it back. I have never worked on an Enterprise system that didn't use and need auditing. This data is critical to the success of the business and the ability to fix it quickly when things go wrong is priceless.