Literary Warrant for Functional Requirement #4a

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:

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Citation American Institute of Certified Public Accountants. Statements on Auditing Standards. Communication of Internal Control Structure Related Matters Noted in on Audit. Appendix
Pages .2.
Extract Deficiencies in internal control structure design [includes] .. Evidence that a system fails to provide complete and accurate output that is consistent with objectives and current needs because of designs flaws.

Citation "Auditing in a Microcomputer Environment" Bailey, Larry P. Miller GAAS Guide: A Comprehensive Restatement of Generally Accepted Auditing Standards . 1995
Pages 8.05
Extract Control methods that are related to the use of microcomputers include policies over the development and modification of microcomputer programs and data files. An example is policies regarding the extent of tests of software that have been developed for the microcomputer before it is implemented.

Citation "Internal Control Structure" Bailey, Larry P. Miller GAAS Guide: A Comprehensive Restatement of Generally Accepted Auditing Standards . 1995
Pages 7.64
Extract Uniform processing of transactions. When subject to the same processing instructions, all like transactions are uniformly processed in a computerized system

Citation Bailey, Larry P. Miller GAAS Guide: A Comprehensive Restatement of Generally Accepted Auditing Standards. 1995
Pages 8.12
Extract Uniform processing of transactions. When subject to the same processing instructions, all like trasactions are uniformly processed in a computerized system.

Citation "Procedures and General Requirements" `NVLAP' National Voluntary Laboratory Accreditation Program (U.S. Department of Commerce/Technology Administration and National Institute of Standards and Technology, NIST Handbook 150)
Pages 26,27
Extract Where computers or automated equipment are used for the capture, processing, manipulation, recording, reporting, storage or retrieval of calibration or test data, the laboratory shall ensure that:...(iv) computer and automated equipment is maintained to ensure proper functioning and provided with the environmental and operating conditions necessary to maintain the integrity of calibration and test data;