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Do electronic records need to be treated in the same way as hard copy records?

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Do electronic records need to be treated in the same way as hard copy records?

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Electronic records need to be treated the same as hard copy records. Both record formats need to be captured, classified, secured, accessible and disposed. Electronic and hard copy records can be used as evidence of a business transaction. Just like hard copy records, an electronic record must be unaltered to be creditable as evidence. Electronic records are simply records in electronic format rather then being written and/or printed on paper.

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