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Source data - Wikipedia, the free encyclopedia
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Source data
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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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