Literary Warrant for Functional Requirement #3c
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 Statements on Auditing Standards 55. Consideration of the Internal Control Structure in Financial
Statement Audit
Pages 13
Extract Establishing and maintaining an internal control structure is an important management
responsibility. To provide reasonable assurance that an entity's objectives will be achieved, the internal
control structure should be under ongoing supervision by management to determine that it is operating
as intended and that it is modified as appropriate for changes in conditions.
Citation Performance Guideline for the Legal Acceptance of Records Produced by Information Technology
Systems:"Part III: Implementation of the Performance Guideline for the Legal Acceptance of Records
Produced by Information Technology Systems;" Technical Report ANSI/AIIM TR31-1994; Association
for Information and Image Management.
Pages 23
Extract Because equipment which is not functioning properly can alter the content of computerized
information, the reliability of the data processing equipment used to store and produce the records may
be challenged. The information contained in the systems documentation should be sufficient to
overcome this. However, if the hardware is challenged, it may be necessary to present evidence that the
equipment operated reliably the day the data were initially entered and on the day the computer record
was produced. A log of computer operations indicating the absence, or presence, of any malfunction that
d ID or d ID not affect the data is generally adequate. The agency may also be required to produce a
person who has actually tested the equipment.
Citation Bradgate, R. Evidential Issues of EDI. In: EDI & the Law. 1989.
Pages 23
Extract ... It is vital that a log be kept dealing with all aspects of the operation of the system.