But my understanding is that the computer file itself would have embedded records of when it was accessed,
I don't mean to be rude, butterdezillion, but those comments are completely and totally inconsistent with basic software and database design. I've been a computer programmer, software designer, and systems and database administrator for 18 years.
We don't embed records within records to track access to records. Access information is stored separately from the actual records being accessed.
And for any amendments to a record, there is usually another separate record (in another table) that details the amendments made to the original record. The resulting composit data may be printed on one sheet of paper, but it most certainly is not stored all in one record. That would be a most inefficient method of information management since the majority of records are not amended.
composit = composite
But from the user's perspective, the effect is the same. What's "under the hood" doesn't really matter to the user.