Quick answer
The achievement requires 22 audio logs. Let each recording register before leaving the interaction whenever possible.
Confirmed target
The achievement list sets the target at 22 audio logs. A checklist should therefore track unique recordings rather than counting every audio interaction in a room.
Reliable collection habits
Interact with the recording, wait for the playback or registration cue, and avoid immediately changing areas. Keep a chapter-by-chapter note if the game does not expose a sufficiently detailed counter. The linked community guide is useful for locations, while the official achievement list remains the authority for the final count.