Source data

Source data is the origin of information found in electronic media.

Often when data is captured in one electronic system and then transferred to another, there is a loss of audit trail or the inherent data cannot be absolutely verified. There are systems that provide for absolute data export but then the system imported into has to allow for all available data fields to be imported. Similarly, there are transaction logs in many modern database systems. The acceptance of these transaction records into any new system could be very important for any verification of such imported data.

See also

* Computer Assisted Auditing Techniques
* Information technology audit process


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