Create and Capture - Guidelines on better recordkeeping Section 1 - Introduction
Creating records is a fundamental part of doing business. Records are created to transact business. Business processes that involve the creation and transmission of documents routinely result in the creation of records as evidence of those processes. Records are also created to document what was decided or done. They are a means of providing evidence of business activity or of remembering events and transactions that have occurred. There are legal and regulatory requirements too, to create and keep records. Various pieces of legislation and other regulatory and accountability instruments and systems establish explicit requirements to make and keep records or they imply that records should be created.
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