Electronic imaging system

It must ensure accurate and complete transfer of the hard copy or the computerized books and records including:

- Reasonable controls to ensure the integrity, accuracy, and reliability

- Reasonable controls to prevent and detect the unauthorized creation of, addition to, alteration of, deletion of, or deterioration of records

- An inspection and quality assurance program evidenced by regular evaluations of the electronic storage system

- A retrieval system that includes an indexing system

- The ability to reproduce legible hard copies of electronically stored books and records

Today's technology allows you to use an alternative imaging method that is acceptable to the IRS. You can transfer data to a CD-ROM that is unalterable after recording.