anchor: While the choice of methods used to transmit the T&amp;A data may be based on costeffectiveness and management information needs, the system used to transmit the information must protect T&amp;A data from unauthorized change or alteration and must generate a record of any change made.
positive: The system used to transmit the information must protect T&A data from unauthorized change.
negative: The system used to transmit the information must allow T&A data to be changed by anybody