File Auditing can provide details of user accounts that have taken steps to access protected data, documenting the actions taken and the files and folders impacted. This can be cross-referenced with the intended security controls to ensure they are correct. A Permanent Audit File is one which contains all those papers, documents and information which are used for long run and which are used by the auditor every year. Current Audit File includes all those documents, papers, schedules, etc.