ess processes that contribute to the creation and/or use of the same 
records should be explicitly documented. (P10) 
Records created in the course of carrying out one business function or one business 
process are often also used in the course of conducting other business functions or processes. 
In cases like this, records used in separate activities may be associated only with one activity in 
the records creator’s record-making or recordkeeping system, or with none in some central 
“information” system 