Financial records authority · answer first
Audit Evidence Should Carry More of Its Own Provenance
Evidence should retain source, review, exact-state and chain-of-custody context, while audit sufficiency and acceptance remain professional judgments.
The bounded UD model
Systems of record continue to own transactions, accounting, calculation, filing and compliance. UDR records change; UDS preserves an exact final state; BrowserCarrier supports offline-readable delivery; corrections begin explicit lineage.
Claims boundary
Integrity does not prove numerical accuracy, issuer authority, financial compliance, economic truth, audit sufficiency, regulator acceptance or freedom from fraud.