What is the difference between specifications and records?

Specifications are documents that outline the requirements or standards that must be met for a particular process, product, or service. They serve as a guideline or benchmark to ensure compliance with certain criteria. In contrast, records are documents that capture the results of actions taken or processes completed, providing evidence that the specifications have been fulfilled. Therefore, the essence of the distinction lies in the nature of the documents: specifications set forth what is expected, while records confirm what has been achieved.

This understanding is crucial in the context of auditing, as auditors rely on both specifications and records to assess compliance with established standards and to evaluate the effectiveness of the information security management system. Specifications help verify whether the requirements are appropriate, while records validate that the organization's practices align with those requirements, thereby ensuring accountability and traceability in operations.