Literary Warrant for Functional Requirement #7c2

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 Electronic Industry Data Exchange. ASC 12 Convention : Version 3 : Electronic Industry Data Guidelines. Washington Publishing Co., 1994.
Pages 11
Extract Businesses require control over their contractual correspondence. Such control includes determination of when correspondence is transmitted, to whom it is transmitted, when it reaches the recipient, and an appraisal of the accuracy, integrity and risks of the communication.

Citation American Institute of Certified Public Accountants. Statements on Auditing Standards 55. Consideration of the Internal Control Structure in a Financial Statement Audit
Pages .10
Extract The accounting system consists of the methods and records established to identify, assemble, analyze, classify, record, and report an entity's transaction and to maintain accountability for the related assets and liabilities. An effective accounting system gives appropriate consideration to establishing methods and records that will ...Determine the time period in which transaction occurred to permit recording of transaction in the proper accounting period.

Citation "Internal Control Structure" Bailey, Larry P. Miller GAAS Guide: A Comprehensive Restatement of Generally Accepted Auditing Standards . 1995
Pages 7.16
Extract An adequately designed accounting system should incorporate methods and records that will satisfy the following...Determine the time period in which transactions occurred to permit recording of transactions in the proper accounting period.

Citation Accredited Standard Committee; ASC X12 Standards: Draft Version 3 Release 3; published 12/92. Volume 1: Control Standards, Transaction Set Tables, and Segment Directory; Document No. ASC X12S/92-707
Pages 9
Extract 5 X12 SECURITY SEGMENT SPECIFICATIONS 5.1 General The basic requirements for a secured business interchange include the ability to securely detect attempts at insertion, deletion, and replay of messages. In order to satisfy these requirements, the originating application shall place a combination of the date and a unique message identifier into the authenticated message, and the receiving application shall use these fields, along with the originator's application ID to check for repeated or deleted messages.