purpose of source documents


Why do I need a source document?

    Your bookkeeper or accountant may ask you to provide them with some sort of source document to verify data and record transactions correctly. A good source document should describe the basic facts of the transaction such as the date, the amount, the purpose, and all parties involved in the transaction.

Why is source documentation important in clinical trials?

    Documentation of source data is necessary for the reconstruction, evaluation, and validation of clinical findings, observations, and other activities during a clinical trial. Source documentation serves to substantiate the integrity of trial data, confirm observations that are recorded, and confirm the existence of subjects.

What are essential documents?

    Essential Documents are required to meet and demonstrate the regulatory requirements of both sponsors and investigators per 21 CFR 312/812 and ICH GCP. Assure IRB review and approval

What is a source document in accounting?

    A source document describes all the basic facts of the transaction, such as the amount of the transaction, to whom the transaction was made, the purpose of the transaction, and the transaction date. The source document's information should be recorded in the appropriate accounting journal as soon as possible after the transaction.
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