A system of record is an information storage system (likely to be a computer system) which is the data source, for a given data element or piece information. The need to identify the Systems of Record can become acute in large organisations, where Management Information (or MIS) systems have been built by taking copies of output data from multiple (source) systems, re-processing the data and then re-presenting it for their own business uses.
Where the Integrity of the data (element) is vital, it must either be extracted directly from its System of Record or be linked directly to its System of Record. Where there is no direct link with the System of Record, the integrity, and hence validity, of the data is open to question.

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