No not true. Any good SQL database technician can change data so that the audit log would not reveal those inconsistencies.
Not to be overly pedantic, but I am correct. Nota Bene that I said
forensic analysis, which goes so much deeper that the audit log. It encompasses PK generation, child row sequencing, non-key referential validation, cross-instance comparisons, etc.
We have never got involved in the criminal side, but over the years we have been brought in to do analysis, found wrong-doing or tampered data that was turned over to Corporate legal and HR.
As with most efforts to deceive, the original act[entry] is dwarfed by the ensuing attempt to cover-up.