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In the paper-based world of yesteryear, producing documents quickly on demand was complicated, with damaged, destroyed, or unreadable files due to fire, water leaks, humidity, illegible writing, or deteriorated microfiche. Search was cumbersome - for businesses, but also for auditors. In the digital age, where enforcement is commonplace and penalties severe, there are fewer valid excuses for non-compliance. Most business information today is stored electronically, making it discoverable. Yet many companies still push the panic button when an audit arises.
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