Literary Warrant for Functional Requirement #7a1

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 "Auditing in a Microcomputer Environment" Bailey, Larry P. Miller GAAS Guide: A Comprehensive Restatement of Generally Accepted Auditing Standards . 1995
Pages 8.07
Extract Control procedures that are relevant to a financial statement audit include those that relate to:...Independent checks on performance and proper valuation of recorded amounts.

Citation The Institute of Internal Auditors Research Foundation; Systems Auditability and Control, Module 6, Business Systems, 1991
Pages 6-10
Extract Most application systems use routines to edit and validate data entered for processing. Edit and validation checks are designed to identify inaccuracies in entered data, duplicate entries, or data not meeting predetermined acceptance criteria (e.g., data that fall outside a specified range of reasonableness).

Citation The Institute of Internal Auditors Research Foundation; Systems Auditability and Control, Module 6, Business Systems, 1991
Pages 6-9- 6-10
Extract Certain transactions may be identified by computerized systems as inaccurate or unacceptable according to predefined criteria and rejected. For example, an edit and validation control may indicate that an account number was incorrect or that the number of hours an employee worked was unreasonable.

Citation Ian B. Gilhooley Information Systems Management, Control and Audit (Altamonte Springs, Fla.: The Institute of Internal Auditors 1991)
Pages 330
Extract INTEGRITY Domain checking concerns the adherence of the data values to the attributes that have been established for a data element. Attributes concern the length of the data element, the nature of the content (for example, numeric versus alphanumeric) and any specific values that the data element is restricted to.

Citation "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 1
Extract The court must be convinced that the process or system used is trustworthy in producing accurate records, i.e., the records reflect the source data used to create them.