WORM

The immutability mechanism at the heart of evidential archiving and tax retention.

Definition

WORM provides the immutability required for the evidential value of invoices and audit logs. It exists as hardware WORM (non-rewritable physical media) and software WORM (a retention lock at the file-system or object-storage level, such as Object Lock), often with a compliance mode that forbids any early release.

Origin

A concept recognised by retention regimes such as SEC Rule 17a-4(f) (United States) and invoked by electronic-archiving standards like NF Z42-013 / ISO 14641.

Example in context

An S3 bucket in Object Lock 'Compliance' mode with a 10-year retention: no version nor the original data can be deleted before expiry, not even by the administrator.

Related terms

• NF Z42-013 — evidential archiving system.
• Audit trail — immutable operations log.