HIPAA (Health Insurance Portability and Accountability Act) Audit Controls Requirement:

164.312(b) - Implement hardware, software, and/or procedural mechanisms that record and examine activity in information systems that contain or use electronic protected health information.

HIPAA (Health Insurance Portability and Accountability Act) Audit Controls Requirement Explanation:

Most information systems provide some level of audit controls with a reporting method, such as audit reports. These controls are useful for recording and examining information system activity, especially when determining if a security violation occurred.
 

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