The Corrections audit functionality requires additional SQL permissions, which isn't enabled by default for almost all users. Generally, only the SA or Hosting.Admin account will have these permissions, and this user will be able to access the Audit Trail options.
Ultimately, the SQL user would require both db_owner and sysadmin permissions in order to have access to this functionality.
Per design of Dimensions, only the administrator account (sa or Hosting.Admin) would have these permissions.
Your IT can grant the SQL permissions to a user account, so long as their security profile allows them full access to all the given ledgers/modules and can agree that the person can be trusted with the highest permissions to the database.
Note: If you are hosted with us, our hosting team are not permitted to grant system administrator privileges to any other user accounts, and therefore if you require this then you would need to liaise with your Account Manager to have a consultant grant this, following the process using the Elevated Permissions Request Form.