ABSTRACT
E-records, as information objects, have a life cycle that begins “from initial data generation and recording, through processing (including transformation or migration), use, retention, archiving, and retrieval.”†
The life cycle is needed to understand the controls necessary to properly manage e-records and ensure their integrity. Failure to address just one element of the data life cycle will weaken the effectiveness of the computer control systems‡ and the e-records integrity-related controls.
