Document sequences can provide proof of completeness. For example, document sequences can be used to account for every transaction, even transactions that fail.
Document sequences can also provide an audit trail. For example, a document sequence can provide an audit trail from the general ledger into the subsidiary ledger, and to the document that originally affected the account balance.
Document sequences generate audit data, so even if documents are deleted, their audit records remain.
Figure 1 - 27.
Defining Document Categories
Assigning a Document Sequence
Document Numbering vs. Document Entry