A set of records that collectively provide documentary evidence of processing used to aid in tracing from original transactions forward to related records and reports, and/or backwards from records and reports to their component source transactions.
Sources:
NISTIR 5153
from
DoD 5200.28-STD
Data collected and potentially used to facilitate a security audit.
Sources:
NISTIR 5153
from
ISO DIS 10181-2