5.3.5.1 Standards compliance
This subsection should specify the requirements derived from existing standards or regulations. They may
include the following:
a) Report format;
b) Data naming;
c) Accounting procedures;
d) Audit tracing.
For example, this could specify the requirement for software to trace processing activity. Such traces are
needed for some applications to meet minimum regulatory or financial standards. An audit trace requirement
may, for example, state that all changes to a payroll database must be recorded in a trace file with before and
after values.