Page 67 - Keeping Business Records

Computerized System

You must also keep all machine-sensible
records and a complete description of the
computerized portion of your recordkeeping
system. This documentation must be
sufficiently detailed to show all of the
following items.
• Functions being performed as the
data flows through the system.
• Controls used to ensure accurate
and reliable processing.
• Controls used to prevent the
unauthorized addition, alteration,
or deletion of retained records.
• Charts of accounts and detailed
account descriptions..
https://www.irs.gov/businesses/automated-records

https://lentcpa.com