The desired enhancement is for the audit trail report to be able to answer the question "who changed what value to what and when".

Who changed and when is available. The "what value" does not capture historical data, so the report cannot tell if I changed "8.55" to "88.55", since "8.55" is never stored in the database today.

This is also now a legal requirement for some types of organizations starting 2023 in India.

More details here: https://taxguru.in/company-law/audit-trail-companies-act-2013-wef-01-04-2023.html