managing electronic records in governmental bodies - National ...

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invalidates accounting entries. In computing, the term is also used for an electronic
or paper log used to track computer activity. For example, a corporate employee
might have access to a section of a network in a corporation such as billing but be
unauthorized to access all other sections. If that employee attempts to access an
unauthorized section by typing in passwords, this improper activity is recorded in the
audit trail.
Audit trails are used to record customer activity in e-commerce. The customer's
initial contact is recorded in an audit trail as well as each subsequent action such as
payment and delivery of the product or service. The customer's audit trail is then
used to respond properly to any inquiries or complaints. A company might also use
an audit trail to provide a basis for account reconciliation, to provide a historical
report to plan and support budgets, and to provide a record of sales in case of a tax
audit.
Audit trails are also used to investigate cyber crimes. In order for investigators to
expose a hacker's identity, they can follow the trail the hacker left in cyberspace.
Sometimes hackers unknowingly provide audit trails through their Internet service
providers' activity logs or through chat room logs.
4.1.6.2 Digital certificates and digital signatures
The best way to protect the authenticity of records is by way of digital certificates and
digital signatures. A digital certificate contains a person’s name, a serial number,
expiration dates and a copy of a person’s digital signature as well as the digital
signature of the certificate-issuing authority and is used to establish a person’s
credentials when doing business or other transactions. A digital signature is an
electronic signature that can be used to authenticate the identity of a sender of a
message or a signer of a document, and is used to ensure that the content of a
document or message is unchanged.
4.2 E-mail
E-mail can be a form of official communication. Messages sent or received in the
performance of the functions of an office (as well as their attached metadata) are
public records that must be retained for as long as they are needed for official
purposes.
Examples of messages sent by e-mail that are public records include:
• policies and directives
• correspondence or memoranda related to official business
• work schedules and assignments
• agendas and minutes of meetings
• drafts of documents that are circulated for comment or approval
• any document that initiates, authorizes, or completes an official business
transaction
Managing electronic records_Policy Guidelines.doc
First Edition
Version 1.1
April 2003