Literary Warrant for Functional Requirement #7b

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 The Institute of Internal Auditors Research Foundation; Systems Auditability and Control, Module 7, End-user and Dept. Computing, 1991
Pages 7-25
Extract Some specific areas of spreadsheet risk include the following: Proper headers and other labeling information may be missing, which can result in misinterpretations or misuse of the data.

Citation The Institute of Internal Auditors Research Foundation; Systems Auditability and Control, Module 6, Business Systems, 1991
Pages 6-53
Extract Edit and Validation Routines -- Computerized controls include the following: * Reasonableness checks of transactions or transaction limit checks, such as amounts or dates. * Validation of account numbers for customers or banks * Edit check of message formatting

Citation The Institute of Internal Auditors Research Foundation; Systems Auditability and Control, Module 8, Telecommunications, 1991
Pages 8-90,91,92
Extract RISKS AND CONTROLS The risks associated with EDI applications include the following: Controls to mitigate these risks include the following: * Use of standard message formats and accounting procedures

Citation Ian B. Gilhooley Information Systems Management, Control and Audit (Altamonte Springs, Fla.: The Institute of Internal Auditors 1991)
Pages 343
Extract ERRONEOUS RECORD KEEPING Poor data management practices can lead to erroneous record keeping in the sense that incomplete data may be stored, the attributes for data elements may be improperly specified and misleading relationships between data elements may be established.

Citation "Open Document Architecture (ODA) Raster Document Application Profile (DAP)" Category: Software Standard; Subcategory: Graphics. Federal Information Processing Standards Publication 194 (U.S. Department of Commerce/Technology Administration and National Institute of Standards and Technology, 13 March 1995)
Pages 14
Extract 6.7.1 Document constituent information This information specifies which constituents are used to represent the document, specifically it indicates which constituents are included in the document. The two available attributes are: a) specific layout structure b) presentation styles (optional).

Citation "`GOSIP' Government Open Systems Interconnection Profile" Category: Hardware and Software Standards; Subcategory: Computer Network Protocols. (U.S. Department of Commerce/Technology Administration and National Institute of Standards and Technology, 1991 April 3)
Pages 18
Extract 4.2.8.1 Office Document Architecture (ODA) The ODA Standard 'ISO 36-42, CCITT 17-24] specifies rules for describing the logical and layout structures of documents as well as rules for specifying character, raster, and geometric content of documents, thus, providing for the interchange of complex documents. The interchanged documents may be in formatted form (i.e., for presentation such as printing, displaying), in processable form (i.e., for further processing such as editing) or in formatted processable form (i.e., for both presentation and further processing).

Citation 20 USC Sec. 1082 - Education. Chapter 28 - Higher Education Resources and Student Assistance. Subchapter IV - Student Assistance
Extract The Secretary, in cooperation with representatives of guaranty agencies, eligible lenders, and organizations involved in student financial assistance, shall prescribe a common application form and promissory note to be used for applying for loans under this part. (B) Requirements The form prescribed by the Secretary shall - (i) use clear, concise, and simple language to facilitate understanding of loan terms and conditions by applicants; (ii) be formatted to require the applicant to clearly indicate a choice of lender; and (iii) permit, to the maximum extent practicable, application for any loan under this part.

Citation 21 CFR Sec. 1305.11Food and Drugs Chapter II Part 1305 Unaccepted and defective order forms .
Extract (a) No order form shall be filled if it: (1) Is not complete, legible, or properly prepared, executed, or endorsed; or (2) Shows any alteration, erasure, or change of any description.