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Microsoft – Manage Dataverse auditing     3.3 3.3.2 Audit and Accountability

https://learn.microsoft.com/en-us/power-platform/admin/manage-dataverse-auditing

The Dataverse auditing feature is designed to meet the external and internal auditing, compliance, security, and governance policies that are common to many enterprises. Dataverse auditing logs changes that are made to customer records in an environment with a Dataverse database. Dataverse auditing also logs user access through an app or through the SDK in an environment.