Owners
What changed, who changed it, and whether it was authorised.
Most clinic disputes are not about what the system shows now. They are about what it showed last Tuesday and who changed it. The log answers that without anyone having to remember.
Current state tells you where things ended up. The log tells you how they got there — the discount that was applied, the invoice that was edited, the appointment that moved.

A change without a name against it is not an audit trail. Every entry carries the user, the time and the device.
Who logged in, from where, and what they looked at matters as much as what they changed — particularly for records that are confidential by nature.
Rarely, and usually at a bad moment — which is exactly when it needs to be complete.
What changed, who changed it, and whether it was authorised.
An access trail for confidential records, exportable.
Discounts and overrides, without accusing anyone of anything.
Nobody wants to need this. Everyone eventually does.
Long enough to be useful in a dispute, and exportable if a clinic needs to retain them for longer under local rules.
Both, for records marked confidential. For ordinary records, changes are logged and access is not, which keeps the log readable.
Yes. Deletion is a state rather than a removal, and restoring is itself logged.
Yes, through a role that can read the log and nothing else.
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