|
Create and Capture - Guidelines on better
recordkeeping
Section 1 - Introduction
 |
1.4 Are records only created in paper
format? |
 |
|
| Records can be created in any
format. |
Email messages, digital images of
paper documents, video cassettes, photographs, tape recordings, databases
and blood samples are all examples of record formats. In other words, it
does not matter what format a record is in, if something acts as evidence
of business activity or the conduct of affairs, then it can be considered
a record.
Rules or guidelines may exist within your organisation that specify the
format in which particular types of records should be created. This is
because certain formats may be more appropriate to the business needs
of your organisation. For example, transactions that must be witnessed
will normally be recorded on paper as there is no established mechanism
for witnessing electronic transactions.
Link
to full citation details
|
