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Audit Fields and it's Detailed Description

Audit Fields:
CreatedByIdreferenceID of the User who created this record. CreatedById fields have Defaulted on create and Filter access.
CreatedDatedateTimeDate and time when this record was created. CreatedDate fields have Defaulted on create and Filter access.
LastModifiedByIdreferenceID of the User who last updated this record. LastModifiedById fields have Defaulted on create and Filter access.
LastModifiedDatedateTimeDate and time when a user last modified this record. LastModifiedDate fields have Defaulted on create and Filter access.
SystemModstampdateTimeDate and time when a user or automated process (such as a trigger) last modified this record. In this context, "trigger" refers to Salesforce code that runs to implement standard functionality, and not an Apex trigger. SystemModstamp fields have Defaulted on create and Filter access.
  • The only audit field you cannot set a value for is systemModstamp.
  • If you import data into Salesforce and want to retain the audit field values of the source system, you can set the values for audit fields on the following objects: Account, ArticleVersion, Attachment, CampaignMember, Case, CaseComment, Contact, ContentVersion, Contract, Event, Idea, IdeaComment, Lead, Opportunity, Question, Task, Vote, and custom objects.
    1. From Setup, enter User Interface in the Quick Find box, then select User Interface under Customize.
    2. Under Setup, select Enable “Set Audit Fields upon Record Creation” and “Update Records with Inactive Owners” User Permissions.
    3. In the permission set or profile that you want to set audit fields with, enable the permission Set Audit Fields upon Record Creation.
    4. Using the API, create a record and set its audit fields.
Not all standard objects have all audit fields. Check the Enterprise WSDL to verify which audit fields are available for a given object.

This is not possible on update, only insert. You can promote the idea on updating the existing records audit fields in Ideas.

Stepwise Explanation:
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