The capability for reconstruction of records should be provided by a subsystem, including source data for receipts, shipments, internal transfers, adjustments, and corrections to the records that are retained in a separate secure location so that a single individual, or a single event, cannot alter both accounting and source records. The records and reports should be readily traceable back to source documents. Appropriate safeguards should be implemented to prevent loss, misplacement, or accidental destruction of the inventory and item location records. The inspector should examine the licensee's method for ensuring redundancy, and evaluate the potential for both primary and secondary records being destroyed in a single event, such as fire, flood, etc., or due to a computer system failure. The record system provides an audit trail for all nuclear material transactions.
Redundancy provides the ability to reconstruct lost or destroyed records.
Protection features outlined in the FNMC Plan prevent or deter compromise of records. 03.03 Program and Controls for Ensuring Accuracy and Reliability . The inspector should examine internal control documentation to verify that accounting errors, significant SRDs, and excessive IDs are investigated and corrective action taken where assignable errors can be determined. The data collecting, recording, and auditing procedures should provide reasonable protection against errors in the records, and ensure their accuracy and reliability. This is usually done through a system of counter-signatures.