What is the system of traversing form Balance sheet to voucher permitting to view all called?

The answer to this is audit trail. An audit trail is known to be a type of system wherein all of the transactions will be available in a chronological manner. This can be very useful especially when there are some important transactions that need to be checked. Without the audit trail, people may find it hard to identify if there are some under or overpayments that have occurred.

There are also moments when the audit trail is used when there are some changes that need to be done to certain files. Using this is known to improve the security of the different financial transactions of an individual or a company.