CHAPTER 14: SAFEGUARDING OF ORGANIZATIONAL RECORDS
Every organization must protect its important records from loss, destruction or falsification. Some records must be retained to meet statutory or regulatory requirements, while others may be needed to provide adequate defence against potential civil or criminal action or to prove the financial status of the organization to the range of potential interested parties, including shareholders, tax authorities and auditors, or to meet contractual liabilities. Records do not (and should not) be kept for ever – this can make it difficult to find what is required as and when it is required.
An organization’s record retention matrix should deal with a variety of record types.
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