Requirement
The entity implements policies and procedures to store inputs, items in processing, and outputs completely, accurately, and timely in accordance with system specifications to meet the entity’s objectives.
Points of Focus
Protects Stored Items
Requirement: Stored items are protected to prevent theft, corruption, destruction, or deterioration that would prevent output from meeting specifications.
Archives and Protects System Records
Requirement: System records are archived, and archives are protected against theft, corruption, destruction, or deterioration that would prevent them from being used.
Stores Data Completely and Accurately
Requirement: Procedures are in place to provide for the complete, accurate, and timely storage of data.
Creates and Maintains Records of System Storage Activities
Requirement: Records of system storage activities are created and maintained completely and accurately in a timely manner.
Explanation
Data sitting in the system — inputs waiting to be processed, work in progress, and finished outputs — must be stored safely and remain usable. The entity protects stored items and archives against theft, corruption, and deterioration, and keeps records of storage activity. Auditors care because losing or corrupting stored data breaks processing integrity even when live processing works.
