paperless office

paperless office
A term used to denote an environment in which computerized, on-screen information minimizes the level of paper documentation. In recent years, sophisticated information technology systems have reduced the need for extensive, paper-based documentation. The reduction in *hard copy records has not been met without reservations, however, by those (including regulatory authorities) who prefer to see an adequate level of physical documentation to support *audit trails. On this theme, a humorous comment that circulated in the late twentieth century: "The paperless office is about as useful as the paperless toilet" (anon.).

Auditor's dictionary. 2014.

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