Literary Warrant for Functional Requirement #6
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 American Institute of Certified Public Accountants. Statements on Auditing Standards 55.
Consideration of the Internal Control Structure in a Financial Statement Audit
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 - Identify and record all val ID transactions.
Citation EDI Security, Control, and Audit by Albert J. Marcella, Jr., and Sally Chan (Massachusetts:
Artech House 1993)
Extract 1. The basic document must contain all the components that together constitute legally acceptable
evidence of a completed action. 2. The documented proof of completed business transactions must be
created, processed, and retained to comply with corporate policy and business practice and with external
statutory and regulatory needs.
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)
Extract Every document interchanged in accordance with the ISP must include a document profile
containing information which relates to the document as a whole.
Citation 21 CFR Sec. 1304 .02 Definitions
Extract The term readily retrievable means that certain records are kept by automatic data processing
systems or other electronic or mechanized recordkeeping systems in such a manner that they can be
separated out from all other records in a reasonable time and/or records are kept on which certain items
are asterisked, redlined, or in some other manner visually identifiable apart from other items appearing
on the records.