What exactly does the audit log record?

Every action that changes something: who edited the script, who moved the urgency threshold and by how much, who changed a lead's status, who exported data and which, who added or removed an account. Each entry carries the account, the action, the object concerned and the precise timestamp — including Signal team actions, which aren't hidden behind a "system" label. The log is viewable by admins, filterable by period and by person, and exportable. In a business where two partners suspect each other of touching the settings, it's the neutral referee.