Manual for the Design and Implementation of Recordkeeping Systems (dirks)
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Identify types of recordkeeping requirements
You also need to recognize different types of recordkeeping requirements so that you can plan how to satisfy them. The following table shows a range of types of recordkeeping requirements and examples of each.
| ^ Type of recordkeeping requirement | Example |
| Creation of a record | 'An invoice must be created.' |
| ^ Capture and maintenance of a record | 'Submissions received by the organization must be registered.' 'A record of the conversation must be kept.' |
| Retention and disposal of a record (could be expressed in a number of ways as shown below) | |
| - in terms of the record's retention for a set period | 'Leave records must be kept for at least 6 years.' |
| - in terms of the record's retention for an extended period | 'These records should be retained permanently.' 'The records must be retained as archives.' |
| - in terms of the record's destruction | Receipt dockets must be destroyed within X months.' |
| Access to a record | 'Licensees should not be given access to the records of other licensees.' |
| The form a record should take | 'An invoice should be created' 'A register must be kept' |
| The content a record should contain | 'The Register must contain details of the person's name, current address, interests.' |
| The quality of the record | 'Details in the register should be accurate and authenticated by a senior officer.' |
Required recordkeeping functionality
There are also recordkeeping requirements that relate to the functionality a system should have to support good recordkeeping. These requirements are just as important, as they ensure that records are created and maintained in appropriate ways to ensure they function as evidence. For more information about required recordkeeping system functionality, see Introducing DIRKS - Characteristics and functionality of recordkeeping systems. Step D - Sources for Step D assessment also contains additional information on these system requirements.
^
Linking requirements to functions and activities
Once you have identified your recordkeeping requirements in relation to the area of business you are investigating, you need to be able to link them to the function/activity to which they relate. If you are only concentrating on one particular function you will only need to focus on:
- what specific requirements you have found in relation to that function, and
- the broad recordkeeping requirements you have that relate to every function.
The advantage of linking recordkeeping requirements to functions and activities is that you can place them in context. You can then see where responsibility lies for ensuring requirements are met and you can assess if and how the recordkeeping requirement is being met. If you are doing Step D: Assessment of existing systems it will also assist you to assess systems supporting those functions and activities.
With requirements that apply to the activities of the organization as a whole, you will also need to consider how these requirements are being met across the organization in Step D.
^
Analysing risk
Overview
Types of risk examined in Step C
When to analyse risk
How to analyse risk
Consequences of risk
Results of risk analysis
Overview
Once recordkeeping requirements are identified and linked to functions and activities, you should analyze the risks associated with the requirements. This section explains the types of risk you examine in Step C, and gives further information on when and how to analyze risk and what to do with the results of your risk analysis.
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Types of risk examined in Step C
The risk assessment in Step C is a different approach than that used in other steps. In Step A: Preliminary investigation and Step B: Analysis of business activity you examine the risks related to the business activity, that is, the risk involved in performing the work. In this step, you examine recordkeeping risks.
Recordkeeping risks are the risks that result from:
- creating and maintaining records
- not creating records at all, or
- not having appropriate or adequate records of the work to meet your recordkeeping requirements.
There are links between the two types of risks.
| Example: Links between types of risk The high risk related to a particular area of business could be reduced by good recordkeeping. Therefore the risks of not creating records relating to this area may be high. |