By setting the IsAuditEnabled property of a table's definition and the IsAuditEnabled property of each desired column's definition to true, data changes to records of those tables can be logged by the platform.
Note: There are three levels where auditing can be configured: organization, table, and column. The organization level is the highest level, followed by the table level, and finally the column level. For column auditing to take place, auditing must be enabled at the column, table, and organization levels. For table auditing to take place, auditing must be enabled at the table and organization levels.
Reference:
https://docs.microsoft.com/en-us/powerapps/developer/data-platform/configure-entities-attributes-auditing