As per our Auditor's Concern, the Audit Trail of the entire D365 F&O should be visible and activated in D365.Following is the exact categorization of the issue:

ISSUE: Requirement of total listing of tables available and assessment of classifying them ‘Into’ and ‘Out-of’ books of accounts. 

BUSINESS IMPACT: Requirement of total listing of tables available and assessment of classifying them ‘Into’ and ‘Out-of’ books of accounts. 

ANALYSIS: we would like to know the total listing of tables available and assessment of classifying them ‘Into’ and ‘Out-of’ books of accounts and the customer wants to what tables s are available and what tables are mandatory in the Audit.