diff --git a/ARCHITECTURE.md b/ARCHITECTURE.md
index 8dda5e40..f9b1118a 100644
--- a/ARCHITECTURE.md
+++ b/ARCHITECTURE.md
@@ -299,8 +299,36 @@ let exporter = FileExporter::new(Path::new("/var/log/audit.log"))?
 {"id":"uuid","timestamp":"2024-01-15T10:30:00Z","event_type":"file_uploaded","session_id":"sess-001","user":"admin","client_ip":"192.168.1.100","path":"/data/report.pdf","bytes":1048576,"result":"success","protocol":"sftp"}
 ```
 
+- **OtelExporter**: OpenTelemetry exporter for distributed tracing and observability
+  - OTLP/gRPC protocol support using tonic
+  - Event to LogRecord mapping with proper attribute conversion
+  - Severity level mapping based on event types and results
+  - Resource attributes including service.name and service.version
+  - Graceful shutdown and flush methods
+  - TLS support for secure audit data transmission
+
+**OtelExporter Usage**:
+```rust
+use bssh::server::audit::otel::OtelExporter;
+use bssh::server::audit::exporter::AuditExporter;
+use bssh::server::audit::event::{AuditEvent, EventType};
+
+// Create exporter with OTLP endpoint
+let exporter = OtelExporter::new("http://localhost:4317")?;
+
+// Export an audit event
+let event = AuditEvent::new(
+    EventType::AuthSuccess,
+    "alice".to_string(),
+    "session-123".to_string(),
+);
+exporter.export(event).await?;
+
+// Graceful shutdown
+exporter.close().await?;
+```
+
 **Future Exporters** (planned):
-- OpenTelemetry exporter for distributed tracing
 - Logstash exporter for centralized logging
 
 ### Server CLI Binary
diff --git a/Cargo.lock b/Cargo.lock
index 1f09ac22..3b761862 100644
--- a/Cargo.lock
+++ b/Cargo.lock
@@ -257,6 +257,51 @@ dependencies = [
  "fs_extra",
 ]
 
+[[package]]
+name = "axum"
+version = "0.6.20"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "3b829e4e32b91e643de6eafe82b1d90675f5874230191a4ffbc1b336dec4d6bf"
+dependencies = [
+ "async-trait",
+ "axum-core",
+ "bitflags 1.3.2",
+ "bytes",
+ "futures-util",
+ "http 0.2.12",
+ "http-body 0.4.6",
+ "hyper 0.14.32",
+ "itoa",
+ "matchit",
+ "memchr",
+ "mime",
+ "percent-encoding",
+ "pin-project-lite",
+ "rustversion",
+ "serde",
+ "sync_wrapper",
+ "tower",
+ "tower-layer",
+ "tower-service",
+]
+
+[[package]]
+name = "axum-core"
+version = "0.3.4"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "759fa577a247914fd3f7f76d62972792636412fbfd634cd452f6a385a74d2d2c"
+dependencies = [
+ "async-trait",
+ "bytes",
+ "futures-util",
+ "http 0.2.12",
+ "http-body 0.4.6",
+ "mime",
+ "rustversion",
+ "tower-layer",
+ "tower-service",
+]
+
 [[package]]
 name = "base16ct"
 version = "0.2.0"
@@ -269,6 +314,12 @@ version = "1.0.0"
 source = "registry+https://github.com/rust-lang/crates.io-index"
 checksum = "fd307490d624467aa6f74b0eabb77633d1f758a7b25f12bceb0b22e08d9726f6"
 
+[[package]]
+name = "base64"
+version = "0.21.7"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "9d297deb1925b89f2ccc13d7635fa0714f12c87adce1c75356b39ca9b7178567"
+
 [[package]]
 name = "base64"
 version = "0.22.1"
@@ -287,7 +338,7 @@ version = "0.16.0"
 source = "registry+https://github.com/rust-lang/crates.io-index"
 checksum = "2b1866ecef4f2d06a0bb77880015fdf2b89e25a1c2e5addacb87e459c86dc67e"
 dependencies = [
- "base64",
+ "base64 0.22.1",
  "blowfish",
  "getrandom 0.2.16",
  "subtle",
@@ -422,6 +473,9 @@ dependencies = [
  "mockito",
  "nix 0.30.1",
  "once_cell",
+ "opentelemetry",
+ "opentelemetry-otlp",
+ "opentelemetry_sdk",
  "owo-colors",
  "rand 0.8.5",
  "ratatui",
@@ -448,6 +502,7 @@ dependencies = [
  "tracing",
  "tracing-subscriber",
  "unicode-width",
+ "url",
  "uuid",
  "whoami",
  "zeroize",
@@ -906,6 +961,15 @@ dependencies = [
  "itertools 0.13.0",
 ]
 
+[[package]]
+name = "crossbeam-channel"
+version = "0.5.15"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "82b8f8f868b36967f9606790d1903570de9ceaf870a7bf9fbbd3016d636a2cb2"
+dependencies = [
+ "crossbeam-utils",
+]
+
 [[package]]
 name = "crossbeam-deque"
 version = "0.8.6"
@@ -1269,6 +1333,17 @@ dependencies = [
  "objc2",
 ]
 
+[[package]]
+name = "displaydoc"
+version = "0.2.5"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "97369cbbc041bc366949bc74d34658d6cda5621039731c6310521892a3a20ae0"
+dependencies = [
+ "proc-macro2",
+ "quote",
+ "syn 2.0.114",
+]
+
 [[package]]
 name = "document-features"
 version = "0.2.12"
@@ -1717,6 +1792,25 @@ dependencies = [
  "subtle",
 ]
 
+[[package]]
+name = "h2"
+version = "0.3.27"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "0beca50380b1fc32983fc1cb4587bfa4bb9e78fc259aad4a0032d2080309222d"
+dependencies = [
+ "bytes",
+ "fnv",
+ "futures-core",
+ "futures-sink",
+ "futures-util",
+ "http 0.2.12",
+ "indexmap 2.13.0",
+ "slab",
+ "tokio",
+ "tokio-util",
+ "tracing",
+]
+
 [[package]]
 name = "h2"
 version = "0.4.13"
@@ -1728,8 +1822,8 @@ dependencies = [
  "fnv",
  "futures-core",
  "futures-sink",
- "http",
- "indexmap",
+ "http 1.4.0",
+ "indexmap 2.13.0",
  "slab",
  "tokio",
  "tokio-util",
@@ -1747,6 +1841,12 @@ dependencies = [
  "zerocopy",
 ]
 
+[[package]]
+name = "hashbrown"
+version = "0.12.3"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "8a9ee70c43aaf417c914396645a0fa852624801b24ebb7ae78fe8272889ac888"
+
 [[package]]
 name = "hashbrown"
 version = "0.16.1"
@@ -1855,6 +1955,17 @@ dependencies = [
  "windows-sys 0.61.2",
 ]
 
+[[package]]
+name = "http"
+version = "0.2.12"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "601cbb57e577e2f5ef5be8e7b83f0f63994f25aa94d673e54a92d5c516d101f1"
+dependencies = [
+ "bytes",
+ "fnv",
+ "itoa",
+]
+
 [[package]]
 name = "http"
 version = "1.4.0"
@@ -1865,6 +1976,17 @@ dependencies = [
  "itoa",
 ]
 
+[[package]]
+name = "http-body"
+version = "0.4.6"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "7ceab25649e9960c0311ea418d17bee82c0dcec1bd053b5f9a66e265a693bed2"
+dependencies = [
+ "bytes",
+ "http 0.2.12",
+ "pin-project-lite",
+]
+
 [[package]]
 name = "http-body"
 version = "1.0.1"
@@ -1872,7 +1994,7 @@ source = "registry+https://github.com/rust-lang/crates.io-index"
 checksum = "1efedce1fb8e6913f23e0c92de8e62cd5b772a67e7b3946df930a62566c93184"
 dependencies = [
  "bytes",
- "http",
+ "http 1.4.0",
 ]
 
 [[package]]
@@ -1883,8 +2005,8 @@ checksum = "b021d93e26becf5dc7e1b75b1bed1fd93124b374ceb73f43d4d4eafec896a64a"
 dependencies = [
  "bytes",
  "futures-core",
- "http",
- "http-body",
+ "http 1.4.0",
+ "http-body 1.0.1",
  "pin-project-lite",
 ]
 
@@ -1909,6 +2031,30 @@ dependencies = [
  "typenum",
 ]
 
+[[package]]
+name = "hyper"
+version = "0.14.32"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "41dfc780fdec9373c01bae43289ea34c972e40ee3c9f6b3c8801a35f35586ce7"
+dependencies = [
+ "bytes",
+ "futures-channel",
+ "futures-core",
+ "futures-util",
+ "h2 0.3.27",
+ "http 0.2.12",
+ "http-body 0.4.6",
+ "httparse",
+ "httpdate",
+ "itoa",
+ "pin-project-lite",
+ "socket2 0.5.10",
+ "tokio",
+ "tower-service",
+ "tracing",
+ "want",
+]
+
 [[package]]
 name = "hyper"
 version = "1.8.1"
@@ -1919,9 +2065,9 @@ dependencies = [
  "bytes",
  "futures-channel",
  "futures-core",
- "h2",
- "http",
- "http-body",
+ "h2 0.4.13",
+ "http 1.4.0",
+ "http-body 1.0.1",
  "httparse",
  "httpdate",
  "itoa",
@@ -1931,6 +2077,18 @@ dependencies = [
  "tokio",
 ]
 
+[[package]]
+name = "hyper-timeout"
+version = "0.4.1"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "bbb958482e8c7be4bc3cf272a766a2b0bf1a6755e7a6ae777f017a31d11b13b1"
+dependencies = [
+ "hyper 0.14.32",
+ "pin-project-lite",
+ "tokio",
+ "tokio-io-timeout",
+]
+
 [[package]]
 name = "hyper-util"
 version = "0.1.19"
@@ -1939,9 +2097,9 @@ checksum = "727805d60e7938b76b826a6ef209eb70eaa1812794f9424d4a4e2d740662df5f"
 dependencies = [
  "bytes",
  "futures-core",
- "http",
- "http-body",
- "hyper",
+ "http 1.4.0",
+ "http-body 1.0.1",
+ "hyper 1.8.1",
  "pin-project-lite",
  "tokio",
 ]
@@ -1970,12 +2128,124 @@ dependencies = [
  "cc",
 ]
 
+[[package]]
+name = "icu_collections"
+version = "2.1.1"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "4c6b649701667bbe825c3b7e6388cb521c23d88644678e83c0c4d0a621a34b43"
+dependencies = [
+ "displaydoc",
+ "potential_utf",
+ "yoke",
+ "zerofrom",
+ "zerovec",
+]
+
+[[package]]
+name = "icu_locale_core"
+version = "2.1.1"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "edba7861004dd3714265b4db54a3c390e880ab658fec5f7db895fae2046b5bb6"
+dependencies = [
+ "displaydoc",
+ "litemap",
+ "tinystr",
+ "writeable",
+ "zerovec",
+]
+
+[[package]]
+name = "icu_normalizer"
+version = "2.1.1"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "5f6c8828b67bf8908d82127b2054ea1b4427ff0230ee9141c54251934ab1b599"
+dependencies = [
+ "icu_collections",
+ "icu_normalizer_data",
+ "icu_properties",
+ "icu_provider",
+ "smallvec",
+ "zerovec",
+]
+
+[[package]]
+name = "icu_normalizer_data"
+version = "2.1.1"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "7aedcccd01fc5fe81e6b489c15b247b8b0690feb23304303a9e560f37efc560a"
+
+[[package]]
+name = "icu_properties"
+version = "2.1.2"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "020bfc02fe870ec3a66d93e677ccca0562506e5872c650f893269e08615d74ec"
+dependencies = [
+ "icu_collections",
+ "icu_locale_core",
+ "icu_properties_data",
+ "icu_provider",
+ "zerotrie",
+ "zerovec",
+]
+
+[[package]]
+name = "icu_properties_data"
+version = "2.1.2"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "616c294cf8d725c6afcd8f55abc17c56464ef6211f9ed59cccffe534129c77af"
+
+[[package]]
+name = "icu_provider"
+version = "2.1.1"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "85962cf0ce02e1e0a629cc34e7ca3e373ce20dda4c4d7294bbd0bf1fdb59e614"
+dependencies = [
+ "displaydoc",
+ "icu_locale_core",
+ "writeable",
+ "yoke",
+ "zerofrom",
+ "zerotrie",
+ "zerovec",
+]
+
 [[package]]
 name = "ident_case"
 version = "1.0.1"
 source = "registry+https://github.com/rust-lang/crates.io-index"
 checksum = "b9e0384b61958566e926dc50660321d12159025e767c18e043daf26b70104c39"
 
+[[package]]
+name = "idna"
+version = "1.1.0"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "3b0875f23caa03898994f6ddc501886a45c7d3d62d04d2d90788d47be1b1e4de"
+dependencies = [
+ "idna_adapter",
+ "smallvec",
+ "utf8_iter",
+]
+
+[[package]]
+name = "idna_adapter"
+version = "1.2.1"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "3acae9609540aa318d1bc588455225fb2085b9ed0c4f6bd0d9d5bcd86f1a0344"
+dependencies = [
+ "icu_normalizer",
+ "icu_properties",
+]
+
+[[package]]
+name = "indexmap"
+version = "1.9.3"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "bd070e393353796e801d209ad339e89596eb4c8d430d18ede6a1cced8fafbd99"
+dependencies = [
+ "autocfg",
+ "hashbrown 0.12.3",
+]
+
 [[package]]
 name = "indexmap"
 version = "2.13.0"
@@ -1983,7 +2253,7 @@ source = "registry+https://github.com/rust-lang/crates.io-index"
 checksum = "7714e70437a7dc3ac8eb7e6f8df75fd8eb422675fc7678aff7364301092b1017"
 dependencies = [
  "equivalent",
- "hashbrown",
+ "hashbrown 0.16.1",
 ]
 
 [[package]]
@@ -2090,6 +2360,15 @@ version = "1.70.2"
 source = "registry+https://github.com/rust-lang/crates.io-index"
 checksum = "a6cb138bb79a146c1bd460005623e142ef0181e3d0219cb493e02f7d08a35695"
 
+[[package]]
+name = "itertools"
+version = "0.10.5"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "b0fd2260e829bddf4cb6ea802289de2f86d6a7a690192fbe91b3f46e0f2c8473"
+dependencies = [
+ "either",
+]
+
 [[package]]
 name = "itertools"
 version = "0.13.0"
@@ -2140,7 +2419,7 @@ version = "0.4.11"
 source = "registry+https://github.com/rust-lang/crates.io-index"
 checksum = "8fe90c1150662e858c7d5f945089b7517b0a80d8bf7ba4b1b5ffc984e7230a5b"
 dependencies = [
- "hashbrown",
+ "hashbrown 0.16.1",
  "portable-atomic",
  "thiserror 2.0.17",
 ]
@@ -2263,6 +2542,12 @@ version = "0.11.0"
 source = "registry+https://github.com/rust-lang/crates.io-index"
 checksum = "df1d3c3b53da64cf5760482273a98e575c651a67eec7f77df96b5b642de8f039"
 
+[[package]]
+name = "litemap"
+version = "0.8.1"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "6373607a59f0be73a39b6fe456b8192fcc3585f602af20751600e974dd455e77"
+
 [[package]]
 name = "litrs"
 version = "1.0.0"
@@ -2290,7 +2575,7 @@ version = "0.16.3"
 source = "registry+https://github.com/rust-lang/crates.io-index"
 checksum = "a1dc47f592c06f33f8e3aea9591776ec7c9f9e4124778ff8a3c3b87159f7e593"
 dependencies = [
- "hashbrown",
+ "hashbrown 0.16.1",
 ]
 
 [[package]]
@@ -2312,6 +2597,12 @@ dependencies = [
  "regex-automata",
 ]
 
+[[package]]
+name = "matchit"
+version = "0.7.3"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "0e7465ac9959cc2b1404e8e2367b43684a6d13790fe23056cc8c6c5a6b7bcb94"
+
 [[package]]
 name = "md5"
 version = "0.7.0"
@@ -2339,6 +2630,12 @@ dependencies = [
  "autocfg",
 ]
 
+[[package]]
+name = "mime"
+version = "0.3.17"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "6877bb514081ee2a7ff5ef9de3281f14a4dd4bceac4c09388074a6b5df8a139a"
+
 [[package]]
 name = "minimal-lexical"
 version = "0.2.1"
@@ -2403,10 +2700,10 @@ dependencies = [
  "bytes",
  "colored",
  "futures-core",
- "http",
- "http-body",
+ "http 1.4.0",
+ "http-body 1.0.1",
  "http-body-util",
- "hyper",
+ "hyper 1.8.1",
  "hyper-util",
  "log",
  "pin-project-lite",
@@ -2604,6 +2901,84 @@ version = "0.3.1"
 source = "registry+https://github.com/rust-lang/crates.io-index"
 checksum = "c08d65885ee38876c4f86fa503fb49d7b507c2b62552df7c70b2fce627e06381"
 
+[[package]]
+name = "opentelemetry"
+version = "0.21.0"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "1e32339a5dc40459130b3bd269e9892439f55b33e772d2a9d402a789baaf4e8a"
+dependencies = [
+ "futures-core",
+ "futures-sink",
+ "indexmap 2.13.0",
+ "js-sys",
+ "once_cell",
+ "pin-project-lite",
+ "thiserror 1.0.69",
+ "urlencoding",
+]
+
+[[package]]
+name = "opentelemetry-otlp"
+version = "0.14.0"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "f24cda83b20ed2433c68241f918d0f6fdec8b1d43b7a9590ab4420c5095ca930"
+dependencies = [
+ "async-trait",
+ "futures-core",
+ "http 0.2.12",
+ "opentelemetry",
+ "opentelemetry-proto",
+ "opentelemetry-semantic-conventions",
+ "opentelemetry_sdk",
+ "prost",
+ "thiserror 1.0.69",
+ "tokio",
+ "tonic",
+]
+
+[[package]]
+name = "opentelemetry-proto"
+version = "0.4.0"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "a2e155ce5cc812ea3d1dffbd1539aed653de4bf4882d60e6e04dcf0901d674e1"
+dependencies = [
+ "opentelemetry",
+ "opentelemetry_sdk",
+ "prost",
+ "tonic",
+]
+
+[[package]]
+name = "opentelemetry-semantic-conventions"
+version = "0.13.0"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "f5774f1ef1f982ef2a447f6ee04ec383981a3ab99c8e77a1a7b30182e65bbc84"
+dependencies = [
+ "opentelemetry",
+]
+
+[[package]]
+name = "opentelemetry_sdk"
+version = "0.21.2"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "2f16aec8a98a457a52664d69e0091bac3a0abd18ead9b641cb00202ba4e0efe4"
+dependencies = [
+ "async-trait",
+ "crossbeam-channel",
+ "futures-channel",
+ "futures-executor",
+ "futures-util",
+ "once_cell",
+ "opentelemetry",
+ "ordered-float",
+ "percent-encoding",
+ "rand 0.8.5",
+ "serde_json",
+ "thiserror 1.0.69",
+ "tokio",
+ "tokio-stream",
+]
+
 [[package]]
 name = "option-ext"
 version = "0.2.0"
@@ -2842,6 +3217,26 @@ dependencies = [
  "siphasher",
 ]
 
+[[package]]
+name = "pin-project"
+version = "1.1.10"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "677f1add503faace112b9f1373e43e9e054bfdd22ff1a63c1bc485eaec6a6a8a"
+dependencies = [
+ "pin-project-internal",
+]
+
+[[package]]
+name = "pin-project-internal"
+version = "1.1.10"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "6e918e4ff8c4549eb882f14b3a4bc8c8bc93de829416eacf579f1207a8fbf861"
+dependencies = [
+ "proc-macro2",
+ "quote",
+ "syn 2.0.114",
+]
+
 [[package]]
 name = "pin-project-lite"
 version = "0.2.16"
@@ -2969,6 +3364,15 @@ version = "1.13.0"
 source = "registry+https://github.com/rust-lang/crates.io-index"
 checksum = "f89776e4d69bb58bc6993e99ffa1d11f228b839984854c7daeb5d37f87cbe950"
 
+[[package]]
+name = "potential_utf"
+version = "0.1.4"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "b73949432f5e2a09657003c25bca5e19a0e9c84f8058ca374f49e0ebe605af77"
+dependencies = [
+ "zerovec",
+]
+
 [[package]]
 name = "powerfmt"
 version = "0.2.0"
@@ -3050,6 +3454,29 @@ dependencies = [
  "unicode-ident",
 ]
 
+[[package]]
+name = "prost"
+version = "0.11.9"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "0b82eaa1d779e9a4bc1c3217db8ffbeabaae1dca241bf70183242128d48681cd"
+dependencies = [
+ "bytes",
+ "prost-derive",
+]
+
+[[package]]
+name = "prost-derive"
+version = "0.11.9"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "e5d2d8d10f3c6ded6da8b05b5fb3b8a5082514344d56c9f871412d29b4e075b4"
+dependencies = [
+ "anyhow",
+ "itertools 0.10.5",
+ "proc-macro2",
+ "quote",
+ "syn 1.0.109",
+]
+
 [[package]]
 name = "quote"
 version = "1.0.43"
@@ -3162,7 +3589,7 @@ checksum = "5ef8dea09a92caaf73bff7adb70b76162e5937524058a7e5bff37869cbbec293"
 dependencies = [
  "bitflags 2.10.0",
  "compact_str",
- "hashbrown",
+ "hashbrown 0.16.1",
  "indoc",
  "itertools 0.14.0",
  "kasuari",
@@ -3213,7 +3640,7 @@ source = "registry+https://github.com/rust-lang/crates.io-index"
 checksum = "d7dbfa023cd4e604c2553483820c5fe8aa9d71a42eea5aa77c6e7f35756612db"
 dependencies = [
  "bitflags 2.10.0",
- "hashbrown",
+ "hashbrown 0.16.1",
  "indoc",
  "instability",
  "itertools 0.14.0",
@@ -3647,7 +4074,7 @@ version = "0.9.34+deprecated"
 source = "registry+https://github.com/rust-lang/crates.io-index"
 checksum = "6a8b1a1a2ebf674015cc02edccce75287f1a0130d394307b36743c2f5d504b47"
 dependencies = [
- "indexmap",
+ "indexmap 2.13.0",
  "itoa",
  "ryu",
  "serde",
@@ -3846,6 +4273,16 @@ version = "1.15.1"
 source = "registry+https://github.com/rust-lang/crates.io-index"
 checksum = "67b1b7a3b5fe4f1376887184045fcf45c69e92af734b7aaddc05fb777b6fbd03"
 
+[[package]]
+name = "socket2"
+version = "0.5.10"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "e22376abed350d73dd1cd119b57ffccad95b4e585a7cda43e286245ce23c0678"
+dependencies = [
+ "libc",
+ "windows-sys 0.52.0",
+]
+
 [[package]]
 name = "socket2"
 version = "0.6.1"
@@ -3931,6 +4368,12 @@ dependencies = [
  "zeroize",
 ]
 
+[[package]]
+name = "stable_deref_trait"
+version = "1.2.1"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "6ce2be8dc25455e1f91df71bfa12ad37d7af1092ae736f3a6cd0e37bc7810596"
+
 [[package]]
 name = "static_assertions"
 version = "1.1.0"
@@ -3992,6 +4435,23 @@ dependencies = [
  "unicode-ident",
 ]
 
+[[package]]
+name = "sync_wrapper"
+version = "0.1.2"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "2047c6ded9c721764247e62cd3b03c09ffc529b2ba5b10ec482ae507a4a70160"
+
+[[package]]
+name = "synstructure"
+version = "0.13.2"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "728a70f3dbaf5bab7f0c4b1ac8d7ae5ea60a4b5549c8a5914361c99147a709d2"
+dependencies = [
+ "proc-macro2",
+ "quote",
+ "syn 2.0.114",
+]
+
 [[package]]
 name = "tempfile"
 version = "3.24.0"
@@ -4049,7 +4509,7 @@ source = "registry+https://github.com/rust-lang/crates.io-index"
 checksum = "4676b37242ccbd1aabf56edb093a4827dc49086c0ffd764a5705899e0f35f8f7"
 dependencies = [
  "anyhow",
- "base64",
+ "base64 0.22.1",
  "bitflags 2.10.0",
  "fancy-regex",
  "filedescriptor",
@@ -4163,6 +4623,16 @@ dependencies = [
  "crunchy",
 ]
 
+[[package]]
+name = "tinystr"
+version = "0.8.2"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "42d3e9c45c09de15d06dd8acf5f4e0e399e85927b7f00711024eb7ae10fa4869"
+dependencies = [
+ "displaydoc",
+ "zerovec",
+]
+
 [[package]]
 name = "tinytemplate"
 version = "1.2.1"
@@ -4206,11 +4676,21 @@ dependencies = [
  "parking_lot",
  "pin-project-lite",
  "signal-hook-registry",
- "socket2",
+ "socket2 0.6.1",
  "tokio-macros",
  "windows-sys 0.61.2",
 ]
 
+[[package]]
+name = "tokio-io-timeout"
+version = "1.2.1"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "0bd86198d9ee903fedd2f9a2e72014287c0d9167e4ae43b5853007205dda1b76"
+dependencies = [
+ "pin-project-lite",
+ "tokio",
+]
+
 [[package]]
 name = "tokio-macros"
 version = "2.6.0"
@@ -4257,6 +4737,66 @@ dependencies = [
  "tokio",
 ]
 
+[[package]]
+name = "tonic"
+version = "0.9.2"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "3082666a3a6433f7f511c7192923fa1fe07c69332d3c6a2e6bb040b569199d5a"
+dependencies = [
+ "async-trait",
+ "axum",
+ "base64 0.21.7",
+ "bytes",
+ "futures-core",
+ "futures-util",
+ "h2 0.3.27",
+ "http 0.2.12",
+ "http-body 0.4.6",
+ "hyper 0.14.32",
+ "hyper-timeout",
+ "percent-encoding",
+ "pin-project",
+ "prost",
+ "tokio",
+ "tokio-stream",
+ "tower",
+ "tower-layer",
+ "tower-service",
+ "tracing",
+]
+
+[[package]]
+name = "tower"
+version = "0.4.13"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "b8fa9be0de6cf49e536ce1851f987bd21a43b771b09473c3549a6c853db37c1c"
+dependencies = [
+ "futures-core",
+ "futures-util",
+ "indexmap 1.9.3",
+ "pin-project",
+ "pin-project-lite",
+ "rand 0.8.5",
+ "slab",
+ "tokio",
+ "tokio-util",
+ "tower-layer",
+ "tower-service",
+ "tracing",
+]
+
+[[package]]
+name = "tower-layer"
+version = "0.3.3"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "121c2a6cda46980bb0fcd1647ffaf6cd3fc79a013de288782836f6df9c48780e"
+
+[[package]]
+name = "tower-service"
+version = "0.3.3"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "8df9b6e13f2d32c91b9bd719c00d1958837bc7dec474d94952798cc8e69eeec3"
+
 [[package]]
 name = "tracing"
 version = "0.1.44"
@@ -4318,6 +4858,12 @@ dependencies = [
  "tracing-log",
 ]
 
+[[package]]
+name = "try-lock"
+version = "0.2.5"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "e421abadd41a4225275504ea4d6566923418b7f05506fbc9c0fe86ba7396114b"
+
 [[package]]
 name = "typenum"
 version = "1.19.0"
@@ -4393,6 +4939,30 @@ version = "0.9.0"
 source = "registry+https://github.com/rust-lang/crates.io-index"
 checksum = "8ecb6da28b8a351d773b68d5825ac39017e680750f980f3a1a85cd8dd28a47c1"
 
+[[package]]
+name = "url"
+version = "2.5.8"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "ff67a8a4397373c3ef660812acab3268222035010ab8680ec4215f38ba3d0eed"
+dependencies = [
+ "form_urlencoded",
+ "idna",
+ "percent-encoding",
+ "serde",
+]
+
+[[package]]
+name = "urlencoding"
+version = "2.1.3"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "daf8dba3b7eb870caf1ddeed7bc9d2a049f3cfdfae7cb521b087cc33ae4c49da"
+
+[[package]]
+name = "utf8_iter"
+version = "1.0.4"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "b6c140620e7ffbb22c2dee59cafe6084a59b5ffc27a8859a5f0d494b5d52b6be"
+
 [[package]]
 name = "utf8parse"
 version = "0.2.2"
@@ -4442,6 +5012,15 @@ dependencies = [
  "winapi-util",
 ]
 
+[[package]]
+name = "want"
+version = "0.3.1"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "bfa7760aed19e106de2c7c0b581b509f2f25d3dacaf737cb82ac61bc6d760b0e"
+dependencies = [
+ "try-lock",
+]
+
 [[package]]
 name = "wasi"
 version = "0.11.1+wasi-snapshot-preview1"
@@ -4897,6 +5476,12 @@ version = "0.46.0"
 source = "registry+https://github.com/rust-lang/crates.io-index"
 checksum = "f17a85883d4e6d00e8a97c586de764dabcc06133f7f1d55dce5cdc070ad7fe59"
 
+[[package]]
+name = "writeable"
+version = "0.6.2"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "9edde0db4769d2dc68579893f2306b26c6ecfbe0ef499b013d731b7b9247e0b9"
+
 [[package]]
 name = "yasna"
 version = "0.5.2"
@@ -4907,6 +5492,29 @@ dependencies = [
  "num-bigint",
 ]
 
+[[package]]
+name = "yoke"
+version = "0.8.1"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "72d6e5c6afb84d73944e5cedb052c4680d5657337201555f9f2a16b7406d4954"
+dependencies = [
+ "stable_deref_trait",
+ "yoke-derive",
+ "zerofrom",
+]
+
+[[package]]
+name = "yoke-derive"
+version = "0.8.1"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "b659052874eb698efe5b9e8cf382204678a0086ebf46982b79d6ca3182927e5d"
+dependencies = [
+ "proc-macro2",
+ "quote",
+ "syn 2.0.114",
+ "synstructure",
+]
+
 [[package]]
 name = "zerocopy"
 version = "0.8.33"
@@ -4927,6 +5535,27 @@ dependencies = [
  "syn 2.0.114",
 ]
 
+[[package]]
+name = "zerofrom"
+version = "0.1.6"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "50cc42e0333e05660c3587f3bf9d0478688e15d870fab3346451ce7f8c9fbea5"
+dependencies = [
+ "zerofrom-derive",
+]
+
+[[package]]
+name = "zerofrom-derive"
+version = "0.1.6"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "d71e5d6e06ab090c67b5e44993ec16b72dcbaabc526db883a360057678b48502"
+dependencies = [
+ "proc-macro2",
+ "quote",
+ "syn 2.0.114",
+ "synstructure",
+]
+
 [[package]]
 name = "zeroize"
 version = "1.8.2"
@@ -4947,6 +5576,39 @@ dependencies = [
  "syn 2.0.114",
 ]
 
+[[package]]
+name = "zerotrie"
+version = "0.2.3"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "2a59c17a5562d507e4b54960e8569ebee33bee890c70aa3fe7b97e85a9fd7851"
+dependencies = [
+ "displaydoc",
+ "yoke",
+ "zerofrom",
+]
+
+[[package]]
+name = "zerovec"
+version = "0.11.5"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "6c28719294829477f525be0186d13efa9a3c602f7ec202ca9e353d310fb9a002"
+dependencies = [
+ "yoke",
+ "zerofrom",
+ "zerovec-derive",
+]
+
+[[package]]
+name = "zerovec-derive"
+version = "0.11.2"
+source = "registry+https://github.com/rust-lang/crates.io-index"
+checksum = "eadce39539ca5cb3985590102671f2567e659fca9666581ad3411d59207951f3"
+dependencies = [
+ "proc-macro2",
+ "quote",
+ "syn 2.0.114",
+]
+
 [[package]]
 name = "zmij"
 version = "1.0.12"
diff --git a/Cargo.toml b/Cargo.toml
index ae049643..a92b7709 100644
--- a/Cargo.toml
+++ b/Cargo.toml
@@ -69,6 +69,10 @@ rand = "0.8"
 ssh-key = { version = "0.6", features = ["std"] }
 async-compression = { version = "0.4", features = ["tokio", "gzip"] }
 serde_json = "1.0"
+opentelemetry = "0.21"
+opentelemetry_sdk = { version = "0.21", features = ["rt-tokio", "logs"] }
+opentelemetry-otlp = { version = "0.14", features = ["grpc-tonic", "logs"] }
+url = "2.5"
 
 [target.'cfg(target_os = "macos")'.dependencies]
 security-framework = "3.5.1"
diff --git a/src/server/audit/mod.rs b/src/server/audit/mod.rs
index 46369bff..2a0d29f4 100644
--- a/src/server/audit/mod.rs
+++ b/src/server/audit/mod.rs
@@ -49,6 +49,7 @@
 pub mod event;
 pub mod exporter;
 pub mod file;
+pub mod otel;
 
 use anyhow::Result;
 use std::sync::Arc;
@@ -59,6 +60,7 @@ use tokio::task::JoinHandle;
 pub use event::{AuditEvent, EventResult, EventType};
 pub use exporter::{AuditExporter, NullExporter};
 pub use file::{FileExporter, RotateConfig};
+pub use otel::OtelExporter;
 
 /// Configuration for the audit system.
 #[derive(Debug, Clone)]
@@ -89,8 +91,7 @@ pub enum AuditExporterConfig {
         /// Path to the audit log file
         path: String,
     },
-    /// OpenTelemetry exporter (future implementation)
-    #[allow(dead_code)]
+    /// OpenTelemetry exporter
     Otel {
         /// OTLP endpoint URL
         endpoint: String,
@@ -213,10 +214,9 @@ impl AuditManager {
                     let file_exporter = FileExporter::new(std::path::Path::new(path))?;
                     Arc::new(file_exporter)
                 }
-                AuditExporterConfig::Otel { .. } => {
-                    // Future implementation
-                    tracing::warn!("OTEL exporter not yet implemented, using null exporter");
-                    Arc::new(NullExporter::new())
+                AuditExporterConfig::Otel { endpoint } => {
+                    let otel_exporter = OtelExporter::new(endpoint)?;
+                    Arc::new(otel_exporter)
                 }
                 AuditExporterConfig::Logstash { .. } => {
                     // Future implementation
diff --git a/src/server/audit/otel.rs b/src/server/audit/otel.rs
new file mode 100644
index 00000000..6085ad01
--- /dev/null
+++ b/src/server/audit/otel.rs
@@ -0,0 +1,456 @@
+// Copyright 2025 Lablup Inc. and Jeongkyu Shin
+//
+// Licensed under the Apache License, Version 2.0 (the "License");
+// you may not use this file except in compliance with the License.
+// You may obtain a copy of the License at
+//
+//     http://www.apache.org/licenses/LICENSE-2.0
+//
+// Unless required by applicable law or agreed to in writing, software
+// distributed under the License is distributed on an "AS IS" BASIS,
+// WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+// See the License for the specific language governing permissions and
+// limitations under the License.
+
+//! OpenTelemetry audit event exporter.
+//!
+//! This module provides an exporter that sends audit events to an OpenTelemetry
+//! Collector using the OTLP protocol over gRPC. This enables integration with
+//! observability platforms like Jaeger, Grafana Tempo, and cloud monitoring services.
+
+use super::event::{AuditEvent, EventResult, EventType};
+use super::exporter::AuditExporter;
+use anyhow::{Context, Result};
+use async_trait::async_trait;
+use opentelemetry::{
+    logs::{AnyValue, LogRecord, Logger, LoggerProvider as _, Severity},
+    KeyValue,
+};
+use opentelemetry_otlp::{ExportConfig, Protocol, WithExportConfig};
+use opentelemetry_sdk::{
+    logs::{Config, LoggerProvider},
+    Resource,
+};
+use std::sync::Arc;
+use tokio::sync::RwLock;
+
+/// OpenTelemetry audit exporter.
+///
+/// Exports audit events as OpenTelemetry log records to an OTLP collector
+/// using gRPC protocol.
+///
+/// # Example
+///
+/// ```no_run
+/// use bssh::server::audit::otel::OtelExporter;
+/// use bssh::server::audit::exporter::AuditExporter;
+/// use bssh::server::audit::event::{AuditEvent, EventType};
+///
+/// # async fn example() -> anyhow::Result<()> {
+/// let exporter = OtelExporter::new("http://localhost:4317")?;
+///
+/// let event = AuditEvent::new(
+///     EventType::AuthSuccess,
+///     "alice".to_string(),
+///     "session-123".to_string(),
+/// );
+///
+/// exporter.export(event).await?;
+/// exporter.close().await?;
+/// # Ok(())
+/// # }
+/// ```
+pub struct OtelExporter {
+    logger_provider: Arc<RwLock<LoggerProvider>>,
+    endpoint: String,
+}
+
+impl OtelExporter {
+    /// Create a new OpenTelemetry exporter.
+    ///
+    /// # Arguments
+    ///
+    /// * `endpoint` - OTLP endpoint URL (e.g., "http://localhost:4317" for local development,
+    ///   "https://otel-collector.example.com:4317" for production)
+    ///
+    /// # TLS Requirements
+    ///
+    /// For production deployments, it is strongly recommended to use HTTPS endpoints to ensure
+    /// audit data is transmitted securely. HTTP endpoints should only be used for local testing
+    /// or when the OTLP collector is on the same trusted network.
+    ///
+    /// # Errors
+    ///
+    /// Returns an error if:
+    /// - The endpoint URL is invalid
+    /// - The exporter cannot be initialized
+    pub fn new(endpoint: &str) -> Result<Self> {
+        // Validate endpoint URL
+        url::Url::parse(endpoint).context("invalid endpoint URL")?;
+
+        // Warn if not using HTTPS
+        if !endpoint.starts_with("https://") {
+            tracing::warn!(
+                endpoint = %endpoint,
+                "OpenTelemetry audit exporter is not using HTTPS. \
+                 Audit data will be transmitted unencrypted. \
+                 Use HTTPS for production deployments."
+            );
+        }
+        let export_config = ExportConfig {
+            endpoint: endpoint.to_string(),
+            protocol: Protocol::Grpc,
+            ..Default::default()
+        };
+
+        let exporter = opentelemetry_otlp::new_exporter()
+            .tonic()
+            .with_export_config(export_config)
+            .build_log_exporter()
+            .context("failed to build OTLP log exporter")?;
+
+        let resource = Resource::new(vec![
+            KeyValue::new("service.name", "bssh-server"),
+            KeyValue::new("service.version", env!("CARGO_PKG_VERSION")),
+        ]);
+
+        let logger_provider = LoggerProvider::builder()
+            .with_config(Config::default().with_resource(resource))
+            .with_simple_exporter(exporter)
+            .build();
+
+        Ok(Self {
+            logger_provider: Arc::new(RwLock::new(logger_provider)),
+            endpoint: endpoint.to_string(),
+        })
+    }
+
+    /// Convert an audit event to an OpenTelemetry log record.
+    fn event_to_log_record(&self, event: &AuditEvent) -> LogRecord {
+        let mut attributes = vec![
+            KeyValue::new("event.id", event.id.clone()),
+            KeyValue::new("event.type", format!("{:?}", event.event_type)),
+            KeyValue::new("session.id", event.session_id.clone()),
+            KeyValue::new("user.name", event.user.clone()),
+            KeyValue::new("result", format!("{:?}", event.result)),
+        ];
+
+        if let Some(ref ip) = event.client_ip {
+            attributes.push(KeyValue::new("client.ip", ip.to_string()));
+        }
+        if let Some(ref path) = event.path {
+            attributes.push(KeyValue::new("file.path", path.display().to_string()));
+        }
+        if let Some(ref dest_path) = event.dest_path {
+            attributes.push(KeyValue::new(
+                "file.dest_path",
+                dest_path.display().to_string(),
+            ));
+        }
+        if let Some(bytes) = event.bytes {
+            attributes.push(KeyValue::new("file.bytes", bytes as i64));
+        }
+        if let Some(ref protocol) = event.protocol {
+            attributes.push(KeyValue::new("protocol", protocol.clone()));
+        }
+        if let Some(ref details) = event.details {
+            attributes.push(KeyValue::new("details", details.clone()));
+        }
+
+        let severity = self.event_to_severity(&event.event_type, &event.result);
+        let body = format!(
+            "{:?} - {} - {:?}",
+            event.event_type, event.user, event.result
+        );
+
+        LogRecord::builder()
+            .with_timestamp(event.timestamp.into())
+            .with_observed_timestamp(event.timestamp.into())
+            .with_severity_number(severity)
+            .with_severity_text(format!("{:?}", severity))
+            .with_body(body.into())
+            .with_attributes(
+                attributes
+                    .into_iter()
+                    .map(|kv| (kv.key, AnyValue::from(kv.value)))
+                    .collect(),
+            )
+            .build()
+    }
+
+    /// Map event type and result to OpenTelemetry severity level.
+    fn event_to_severity(&self, event_type: &EventType, result: &EventResult) -> Severity {
+        // High severity for failures and denied operations
+        if matches!(result, EventResult::Failure | EventResult::Denied) {
+            return match event_type {
+                EventType::AuthFailure | EventType::AuthRateLimited => Severity::Warn,
+                EventType::TransferDenied | EventType::CommandBlocked => Severity::Warn,
+                _ => Severity::Error,
+            };
+        }
+
+        // Map event types to severity
+        match event_type {
+            // Security events
+            EventType::SuspiciousActivity | EventType::IpBlocked => Severity::Error,
+            EventType::AuthFailure | EventType::AuthRateLimited => Severity::Warn,
+            EventType::TransferDenied | EventType::CommandBlocked => Severity::Warn,
+            EventType::IpUnblocked => Severity::Info,
+
+            // Authentication and session events
+            EventType::AuthSuccess | EventType::SessionStart | EventType::SessionEnd => {
+                Severity::Info
+            }
+
+            // File and directory operations
+            EventType::FileOpenRead
+            | EventType::FileOpenWrite
+            | EventType::FileRead
+            | EventType::FileWrite
+            | EventType::FileClose
+            | EventType::FileUploaded
+            | EventType::FileDownloaded
+            | EventType::FileDeleted
+            | EventType::FileRenamed
+            | EventType::DirectoryCreated
+            | EventType::DirectoryDeleted
+            | EventType::DirectoryListed => Severity::Info,
+
+            // Command execution
+            EventType::CommandExecuted => Severity::Info,
+
+            // Transfer allowed
+            EventType::TransferAllowed => Severity::Debug,
+        }
+    }
+}
+
+#[async_trait]
+impl AuditExporter for OtelExporter {
+    async fn export(&self, event: AuditEvent) -> Result<()> {
+        let log_record = self.event_to_log_record(&event);
+        let provider = self.logger_provider.read().await;
+        let logger = provider.logger("bssh-audit");
+
+        logger.emit(log_record);
+
+        Ok(())
+    }
+
+    async fn export_batch(&self, events: &[AuditEvent]) -> Result<()> {
+        let provider = self.logger_provider.read().await;
+        let logger = provider.logger("bssh-audit");
+
+        for event in events {
+            let log_record = self.event_to_log_record(event);
+            logger.emit(log_record);
+        }
+
+        Ok(())
+    }
+
+    async fn flush(&self) -> Result<()> {
+        let provider = self.logger_provider.read().await;
+        let results = provider.force_flush();
+
+        // Check if any flush operation failed
+        for result in results {
+            result.context("failed to flush OTLP log exporter")?;
+        }
+
+        Ok(())
+    }
+
+    async fn close(&self) -> Result<()> {
+        let mut provider = self.logger_provider.write().await;
+        let results = provider.shutdown();
+
+        // Check if any shutdown operation failed
+        for result in results {
+            result.context("failed to shutdown OTLP log exporter")?;
+        }
+
+        Ok(())
+    }
+}
+
+impl std::fmt::Debug for OtelExporter {
+    fn fmt(&self, f: &mut std::fmt::Formatter<'_>) -> std::fmt::Result {
+        f.debug_struct("OtelExporter")
+            .field("endpoint", &self.endpoint)
+            .finish()
+    }
+}
+
+#[cfg(test)]
+mod tests {
+    use super::*;
+    use std::net::IpAddr;
+    use std::path::PathBuf;
+
+    #[tokio::test]
+    async fn test_event_to_severity_security_events() {
+        let exporter = OtelExporter::new("http://localhost:4317").unwrap();
+
+        assert_eq!(
+            exporter.event_to_severity(&EventType::SuspiciousActivity, &EventResult::Success),
+            Severity::Error
+        );
+        assert_eq!(
+            exporter.event_to_severity(&EventType::IpBlocked, &EventResult::Success),
+            Severity::Error
+        );
+        assert_eq!(
+            exporter.event_to_severity(&EventType::AuthFailure, &EventResult::Failure),
+            Severity::Warn
+        );
+        assert_eq!(
+            exporter.event_to_severity(&EventType::AuthRateLimited, &EventResult::Denied),
+            Severity::Warn
+        );
+    }
+
+    #[tokio::test]
+    async fn test_event_to_severity_normal_operations() {
+        let exporter = OtelExporter::new("http://localhost:4317").unwrap();
+
+        assert_eq!(
+            exporter.event_to_severity(&EventType::AuthSuccess, &EventResult::Success),
+            Severity::Info
+        );
+        assert_eq!(
+            exporter.event_to_severity(&EventType::FileUploaded, &EventResult::Success),
+            Severity::Info
+        );
+        assert_eq!(
+            exporter.event_to_severity(&EventType::CommandExecuted, &EventResult::Success),
+            Severity::Info
+        );
+    }
+
+    #[tokio::test]
+    async fn test_event_to_log_record_basic() {
+        let exporter = OtelExporter::new("http://localhost:4317").unwrap();
+        let event = AuditEvent::new(
+            EventType::AuthSuccess,
+            "alice".to_string(),
+            "session-123".to_string(),
+        );
+
+        let log_record = exporter.event_to_log_record(&event);
+
+        assert!(log_record.timestamp.is_some());
+        assert_eq!(log_record.severity_number, Some(Severity::Info));
+        assert!(log_record.body.is_some());
+        assert!(log_record.attributes.is_some());
+
+        let attributes = log_record.attributes.unwrap();
+        assert!(attributes.iter().any(|kv| kv.0.as_str() == "event.id"));
+        assert!(attributes.iter().any(|kv| {
+            if kv.0.as_str() == "user.name" {
+                matches!(&kv.1, AnyValue::String(s) if s.as_ref() == "alice")
+            } else {
+                false
+            }
+        }));
+    }
+
+    #[tokio::test]
+    async fn test_event_to_log_record_with_all_fields() {
+        let exporter = OtelExporter::new("http://localhost:4317").unwrap();
+        let ip: IpAddr = "192.168.1.100".parse().unwrap();
+        let event = AuditEvent::new(
+            EventType::FileUploaded,
+            "bob".to_string(),
+            "session-456".to_string(),
+        )
+        .with_client_ip(ip)
+        .with_path(PathBuf::from("/home/bob/file.txt"))
+        .with_bytes(1024)
+        .with_protocol("sftp")
+        .with_details("Upload completed".to_string());
+
+        let log_record = exporter.event_to_log_record(&event);
+        let attributes = log_record.attributes.unwrap();
+
+        assert!(attributes.iter().any(|kv| kv.0.as_str() == "client.ip"));
+        assert!(attributes.iter().any(|kv| kv.0.as_str() == "file.path"));
+        assert!(attributes.iter().any(|kv| {
+            if kv.0.as_str() == "file.bytes" {
+                matches!(&kv.1, AnyValue::Int(1024))
+            } else {
+                false
+            }
+        }));
+        assert!(attributes.iter().any(|kv| {
+            if kv.0.as_str() == "protocol" {
+                matches!(&kv.1, AnyValue::String(s) if s.as_ref() == "sftp")
+            } else {
+                false
+            }
+        }));
+        assert!(attributes.iter().any(|kv| {
+            if kv.0.as_str() == "details" {
+                matches!(&kv.1, AnyValue::String(s) if s.as_ref() == "Upload completed")
+            } else {
+                false
+            }
+        }));
+    }
+
+    #[tokio::test]
+    async fn test_export_single_event() {
+        let exporter = OtelExporter::new("http://localhost:4317").unwrap();
+        let event = AuditEvent::new(
+            EventType::SessionStart,
+            "charlie".to_string(),
+            "session-789".to_string(),
+        );
+
+        // Should not fail even if no collector is running
+        let result = exporter.export(event).await;
+        assert!(result.is_ok());
+    }
+
+    #[tokio::test]
+    async fn test_export_batch() {
+        let exporter = OtelExporter::new("http://localhost:4317").unwrap();
+        let events = vec![
+            AuditEvent::new(
+                EventType::AuthSuccess,
+                "user1".to_string(),
+                "session-1".to_string(),
+            ),
+            AuditEvent::new(
+                EventType::FileUploaded,
+                "user2".to_string(),
+                "session-2".to_string(),
+            ),
+        ];
+
+        let result = exporter.export_batch(&events).await;
+        assert!(result.is_ok());
+    }
+
+    #[tokio::test]
+    async fn test_flush() {
+        let exporter = OtelExporter::new("http://localhost:4317").unwrap();
+        let result = exporter.flush().await;
+        assert!(result.is_ok());
+    }
+
+    #[tokio::test]
+    async fn test_close() {
+        let exporter = OtelExporter::new("http://localhost:4317").unwrap();
+        let result = exporter.close().await;
+        assert!(result.is_ok());
+    }
+
+    #[tokio::test]
+    async fn test_debug_impl() {
+        let exporter = OtelExporter::new("http://localhost:4317").unwrap();
+        let debug_str = format!("{:?}", exporter);
+        assert!(debug_str.contains("OtelExporter"));
+        assert!(debug_str.contains("endpoint"));
+    }
+}