Records are normally established by personnel directly involved with the
task, operation, or activity whose results need to be recorded.
Specific record formats are usually prescribed by procedures that call for
their establishment. These can be forms, reports, minutes of meetings,
sign offs or stamps placed on other documents, and so forth.
As the company transitions from paper to electronic systems, growing
numbers of records are being established and maintained in electronic
media. These may be in the form of text documents, spreadsheets,
databases, and specialized software.