Records that must exist.
WHY IT DIFFERS
The documentation is itself a requirement, not only a convenience.
WHAT IS TYPICALLY REQUIRED
Financial records Tax filings and supporting evidence Employment records Safety assessments and training records Quality records, in regulated sectors Licences and approvals Evidence of maintenance and inspection
WHAT AUDITORS AND INSPECTORS EXAMINE
Whether records exist Whether they match practice Whether they are contemporaneous
WHY CONTEMPORANEOUS MATTERS
Records created afterwards are given little weight and they are detectable.
WHAT TO ESTABLISH
That records are created as the work is done.
WHY
Reconstructing later is both unreliable and a finding in itself.
WHAT TO AVOID
Creating documentation in advance of an inspection Records that describe an idealised process
WHY
It is visible immediately and it undermines everything else.
WHAT TO ESTABLISH
Retention periods for each record type.
WHAT TO KNOW
How long each must be kept, and where.
WHY IT VARIES
Different requirements apply to different categories.
WHAT TO DO ABOUT DIGITAL RECORDS
Ensure they are retained, backed up and readable.
WHY READABLE
Formats and systems change, and old records become inaccessible.
WHAT TO ESTABLISH
That records can be produced when requested.
HOW TO TEST
Ask for a specific record from two years ago.
WHAT TO KEEP TOGETHER
Records relating to the same matter.
WHY
Requests concern a matter, not a category.
