Fig. 15.1.13 The role of documentation.

Auditing Data and the System of Record

The system of record is useful for many purposes. The primary purpose of the system of
record is to establish a foundation for the making of business decisions with confidence.

It goes without saying that data found in the system of record are ideal for the purpose of
auditing. Conversely, it would be very dangerous (and probably misleading) to conduct
an audit of data outside the system of record.

Fig. 15.1.14 shows that the system of record supports auditing.

Chapter 15.1: The System of Record