What is Administrative Record Integrity?
Lexicon Entry: The Forensic Standard for 2026 Audits
Feb 17, 2026
6 min read
Arakan Statutory Team
**Administrative Record Integrity** is the evidentiary proof that tax records have not been altered, deleted, or manipulated between the point of transaction and the point of audit.
The SHA-256 Standard
In a forensic audit, "integrity" is proven through **cryptographic hashing**. Arakan assigns a unique digital fingerprint (SHA-256) to every statutory record. If a single decimal point is changed later, the fingerprint breaks, alerting the compliance officer.