Literary Warrant for Functional Requirement #3
This requirement derives from the law, customs, standards and
professional best practices accepted by society and codified in the literature of different professions concerned with records and
recordkeeping. The warrant is as follows:
Citation Institute of Internal Auditors Research Foundation. Systems Auditability and Control Report.
Module 2 Audit and Control Environment
Pages 2-20
Extract During the design of input procedures, consideration should be given to authorization, validation
and error notification and correction in order to support the following control objectives: Authorized
transactions are initially and completely recorded. The risk is that all information necessary to make
management decisions is not recorded.
Citation "Internal Control Structure" Bailey, Larry P. Miller GAAS Guide: A Comprehensive Restatement
of Generally Accepted Auditing Standards . 1995
Pages 7.16
Extract An adequately designed accounting system should incorporate methods and records that will satisfy
the following: Identify and record all val ID transactions
Citation EDI Security, Control, and Audit by Albert J. Marcella, Jr., and Sally Chan (Massachusetts:
Artech House 1993)
Pages 75,76
Extract In the EDI environment, reconciliation control includes a completeness check that ensures that all
transactions are processed, with no duplicates or omissions. Control totals and unique sequence
numbers in trailer records are techniques that ensure completeness.
Citation "`GOSIP' Government Open Systems Interconnection Profile" `NVLAP' National Voluntary
Laboratory Accreditation Program (U.S. Department of Commerce/Technology Administration and
National Institute of Standards and Technology, NIST Handbook 150-12)
Pages 10
Extract (1) The laboratory must maintain a functional record-keeping system for each client test. Records
must be easily accessible and contain complete information on the subject. Magnetic storage media must
be logged and properly marked.
Citation Performance Guideline for the Legal Acceptance of Records Produced by Information
Technology Systems: "Part I: Performance Guideline for Admissibility of Records Produced by
Information Technology Systems as Evidence;" Technical Report AIIM TR31-1992; Association for
Information and Image Management.
Pages 3-4
Extract Computer business records are admissible if (1) they are kept pursuant to a routine procedure
designed to assure their accuracy. (2) they are created for motives that tend to assure accuracy (e.g., not
including those prepared for litigation), (3) they are not themselves mere accumulations of hearsay."
United States v. Sanders 749 F.2d 195, 198 (5th Cir. 1984).
Citation Performance Guideline for the Legal Acceptance of Records Produced by Information Technology
Systems: "Part I: Performance Guideline for Admissibility of Records Produced by Information
Technology Systems as Evidence;" Technical Report AIIM TR31-1992; Association for Information and
Image Management.
Pages 10
Extract Records produced as part of a regularly conducted activity such as those produced in the regular
course of business are admissible subject to a showing that the process or system used to produce them
is reliable and accurate. A regularly conducted activity may include a regular pattern of activity to
produce the records on a daily, weekly, monthly, yearly or other cyclical schedule.
Citation Federal Rules of Evidence. 1990.
Pages 128
Extract Rule 803. Hearsay exceptions; availability of declarant immaterial. The following are not excluded
by the hearsay rule, even though the declarant is available as a witness ... 6) Records of regularly
conducted activity. A memorandum, report, record, or data compilation, in any form, of acts, events,
conditions, opinions, diagnoses, made at or near the time by, or from information transmitted by, a
person with knowledge, if kept in the course of a regularly conducted business activity, and if it was the
regular practice of that business activity to make the memorandum, report, record, or data compilation,
all as shown by the testimony of the custodian or other qualified witness, unless the source of
information or the method or circumstances of preparation indicate lack of trustworthiness.
Citation Bradgate, R. Evidential Issues of EDI. In: EDI & the Law. 1989.
Pages 16-17
Extract The conditions for admissibility ... are that: 1. The document was prepared during a period over
which the computer was regularly used to process information for the purposes of any activities
regularly carried on over that period.
Citation Wright, B. The Law of electronic commerce. 1991.
Pages 118-119
Extract ... courts seem to presume that if businesses rely on the records in the odinary course of their
affairs, then the means by which the businesses process and record the data under their control is
accurate.