Literary Warrant for Functional Requirement #7c
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 Quality systems - Model for quality assurance in design/development, production, installation and
servicing. IS0 9001: 1987.
Pages 4.16
Extract All quality records shall be legible and identifiable to the product involved.
Citation "Internal Control Structure" Bailey, Larry P. Miller GAAS Guide: A Comprehensive Restatement
of Generally Accepted Auditing Standards . 1995
Pages 7.16
Extract The accounting system should capture all the relevant details of transactions to ensure that the
transactions are properly reflected in the records.
Citation "Internal Control Structure" Bailey, Larry P. Miller GAAS Guide: A Comprehensive Restatement
of Generally Accepted Auditing Standards . 1995
Pages 7.16
Extract Methods and records should allow an entity to properly summarize transactions so that they are
presented in accordance with generally accepted accounting principles.
Citation The Institute of Internal Auditors Research Foundation; Systems Auditability and Control, Module
6, Business Systems, 1991
Pages 6-8
Extract If transactions are to be recorded accurately, transactions and master file data must be complete
and in the correct format, and transactions must not be duplicated...Transaction data are information
unique to a particular transaction (e.g., invoice numbers or bill of material change numbers).
Citation American Institute of Certified Public Accountants; Management Advisory Services Practice Aids:
Technical Consulting Practice A ID 11; "Conversion to a Microcomputer-Based Accounting System,
1989
Pages 10
Extract DEVELOP CODING SYSTEMS The coding system affects the quality and usefulness of the
information the computer system produces. Virtually every accounting system depends on a coding
system, which comprises general ledger account numbers, department or division designations,
salesperson numbers, sales tax codes, payroll deduction codes, customer types, and so on. These codes
control report formatting, calculations, running totals in quantities and dollars, and other facets of a
client's business.
Citation EDI Security, Control, and Audit by Albert J. Marcella, Jr., and Sally Chan (Massachusetts:
Artech House 1993)
Pages 80
Extract Maintain a log of all data transmissions. The log should contain the batch ID, transaction set
control numbers, date and time stamp, sender and receiver IDs, and transmission status.
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 B-20
Extract The laboratory shall maintain a record system to suit its particular circumstances and comply with
any applicable regulations. It shall retain on record all original observations, calculations and derived
data, calibration records and a copy of the calibration certificate, test certificate or test report for an
appropriate period. The records for each calibration and test shall contain sufficient information to
permit their repetition. The records shall include the identity of personnel involved in sampling,
preparation, calibration or testing.
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 15
Extract Document management attributes contain information about the content of the document and its
purpose. Information relating to the following may be specified: a) document description (includes
document reference); b) dates and times; c) originators;
Citation "Guideline for the Analysis of Local Area Network Security" Category: Computer Security;
Subcategory: Risk Analysis and Contingency Planning. Federal Information Processing Standards
Publication 191 (U.S. Department of Commerce/Technology Administration and National Institute of
Standards and Technology, 9 November 1994)
Pages 9
Extract The following goals should be considered to implement effective LAN security.... Ensure the
identity of the sender and receiver of a message.
Citation Skupsky, D.S. Recordkeeping requirements. 1988.
Pages 173
Extract [In reference to state tax laws], ADP [automated data processing] records must provide an
opportunity to trace any transaction back to the original source or forward to a final point total. If detail
printouts are not made of transactions at the time they are processed, the systems must have the ability
to reconstruct these transactions.
Citation Rabbitt, J.A. The ISO 9000 book : a global competitor's guide to compliance and certification.
1993.
Pages 133
Extract They [records] should identify the process and products involved.
Citation Title 21-Food and Drugs. Sec. 1304.21 General requirements for continuing records .
Extract (a) On and after May 1, 1971, every registrant required to keep records pursuant to Sec. 1304 .03
shall maintain on a current basis a complete and accurate record of each such substance manufactured,
imported, received, sold, delivered, exported, or otherwise disposed of by him, except that no registrant
shall be required to maintain a perpetual inventory... (c) Separate records shall be maintained by a
registrant for each independent activity for which he is registered, except as provided in Sec.304.25 and
1304.26. (d) In recording dates of receipt, importation, distribution, exportation, or other transfers, the
date on which the controlled substances are actually received, imported, distributed, exported, or
otherwise transferred shall be used as the date of receipt or distribution of any documents of transfer
(e.g., invoices or packing slips).