Source data is the origin of information

Information

Information in its most restricted technical sense is a message or collection of messages that consists of an ordered sequence of symbols, or it is the meaning that can be interpreted from such a message or collection of messages. Information can be recorded or transmitted. It can be recorded as...

 found in electronic media

Electronic media

Electronic media are media that use electronics or electromechanical energy for the end-user to access the content. This is in contrast to static media , which today are most often created electronically, but don't require electronics to be accessed by the end-user in the printed form...

.

Often when data

Data

The term data refers to qualitative or quantitative attributes of a variable or set of variables. Data are typically the results of measurements and can be the basis of graphs, images, or observations of a set of variables. Data are often viewed as the lowest level of abstraction from which...

 is captured in one electronic system

Electronic System

Electronic System is a Belgian synthesizer group .Disco Machine is an album of seven original compositions from Dan Lacksman, who’s better known as being part of the group, TELEX. This material was first recorded in 1977.- External links :*...

 and then transferred to another, there is a loss of audit trail

Audit trail

Audit trail is a sequence of steps supported by proof documenting the real processing of a transaction flow through an organization, a process or a system.....

 or the inherent data cannot be absolutely verified. There are systems that provide for absolute data export

Export

The term export is derived from the conceptual meaning as to ship the goods and services out of the port of a country. The seller of such goods and services is referred to as an "exporter" who is based in the country of export whereas the overseas based buyer is referred to as an "importer"...

 but then the system imported into has to allow for all available data field

Field (computer science)

In computer science, data that has several parts can be divided into fields. Relational databases arrange data as sets of database records, also called rows. Each record consists of several fields; the fields of all records form the columns....

s to be imported. Similarly, there are transaction

Database transaction

A transaction comprises a unit of work performed within a database management system against a database, and treated in a coherent and reliable way independent of other transactions...

 logs in many modern database

Database

A database is an organized collection of data for one or more purposes, usually in digital form. The data are typically organized to model relevant aspects of reality , in a way that supports processes requiring this information...

 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
  Information technology audit process
  Information technology audit process:-Generally Accepted Auditing Standards :In 1947, the American Institute of Certified Public Accountants adopted GAAS to establish standards for audits...