The CDS has auditing features to help you meet compliance and security requirements. Auditing shows who made changes to the data, settings, and security configurations, as well as some customizations.
The changes are logged in audit logs. The audit logs show both the before and after values of changes to data fields.
Enabling auditing creates an additional load for the CDS. Microsoft has made auditing as efficient as possible and users will not normally be aware of the auditing processing, but you should only use auditing to identify and track specific concerns, or data where you need to ensure compliance.
Audit settings are configured in the Power Platform admin center, as shown in...