From Compliance Archiving to Trusted Evidence Chain: Building Electronic Archives

Maycur Technology argues that electronic accounting archive construction is shifting from 'filing documents well' to 'building a trusted evidence chain.' Enterprises must prove the source, processing, archivist, and changes of documents, ensuring traceability in audit and internal control. The article proposes capabilities for a trusted evidence chain: original format preservation, four-property detection, business document linkage, permission logs, and cross-system retrieval, and advises designing business processes before storage.