Understanding the Generally Accepted Recordkeeping Principles®
FREE to AICPA members!
ARMA International is pleased to offer this e-learning bundle of a comprehensive dive into the Generally Accepted Recordkeeping Principles® for AICPA members – at no charge! Principle of Transparency
Records and recordkeeping are inextricably linked with any organized activity. It is only through the information that an organization records in the normal course of business that it can know what it has done and effectively plan what it will do in the future. As a key resource in the operation of any organization, records must be created, organized, secured, maintained, and used in a way that effectively supports the activity of that organization.
These needs can be fulfilled only if recordkeeping is an objective activity, fully insulated from individual and organizational influence or bias. To achieve this transparency, organizations must adhere to objective records and information management (RIM) standards and principles, regardless of the type of organization; type of activity; or the type, format, or media of the records themselves. Without adherence to these standards and principles, organizations will have poorly run operations, legal compliance failures, and – potentially – a mask for improper or illegal activities.
These eight Generally Accepted Recordkeeping Principles® were developed to foster the general awareness of recordkeeping standards and to help organizations develop records systems that comply with them:
Principle of Accountability
Principle of Integrity
Principle of Protection
Principle of Compliance
Principle of Availability
Principle of Retention
Principle of Disposition
Comprised of eight videos discussing each of the Principles PLUS supporting documentation that can be shared freely, this bundle will help you understand the necessity of good recordkeeping practices and how to assess your organization with the Information Governance Maturity Model.