When performing the specific procedures listed in Annex 2A the Auditor may apply techniques such as  inquiry and analysis, (re)computation, comparison, other clerical accuracy checks, observation,  inspection of records and documents, inspection of assets and obtaining confirmations. The Auditor obtains verification evidence from these procedures to draw up his report of factual  findings. Verification evidence is all information used by the Auditor in arriving at the factual findings  and it includes the information contained in the accounting records underlying the Financial Report  and other information (financial and non-financial).  Moreover, for the purpose of the procedures listed in Annex 2A, supporting documents:  • Which is generated internally is more reliable if it has been subject to control and approval;  • Should preferably be obtained from independent sources outside the entity (an original suppliers  invoice or contract is more reliable than an internally approved receipt note);  -  the Auditor is satisfied that the Contractor uses an electronic archiving system which meets  established standards (e.g. a certified system which complies with national law).  -  the documentation was first received or created (e.g. an order form or confirmation) by the  Contractor(s) in electronic form; or  Guidance : records and accounting and supporting documents should be available in documentary  form, whether paper, electronic or other medium (e.g. a written record of a meeting is more reliable  than an oral presentation of the matters discussed). Electronic documents can be accepted only  where:  • Shall be available in the original form or in the form of copies including in electronic form. • All reports and data such as maps, diagrams, drawings, specifications, plans, statistics,  calculations, databases, software and supporting records or materials acquired, compiled or  prepared by the Contractor in the performance of the Contract shall be the absolute property of  the Contracting Authority unless otherwise specified (Article 14.1 of the General Conditions).  • The Contractor will give appropriate access to its information systems, as well as all documents  and databases concerning the technical and financial management of the project. Documents  must be easily accessible and filed so as to facilitate their examination (Article 25.2 General  Conditions);  • The Contractor will allow the verification of original documents, supporting documents for the  accounts, accounting documents and any other document relevant to the financing of the project  (Article 25.1 General Conditions);  • Timesheets must be maintained and approved (Article 24.2 of the General Conditions);  • The Contractor shall keep full accurate and systematic records and accounts in respect of the  services in such form and detail as is sufficient to establish accurately that the number of working  days and the actual incidental expenditure identified in the Contractor's invoice(s) have been duly  incurred for the performance of the services (Article 24.1 of the General Conditions of the Service  Contract);  The contractual requirements that relate to verification evidence are:  1  Verification Evidence  [This Annex provides standard guidelines for the specific procedures to be performed and  these guidelines shall not be modified]  Annex 2B  Guidelines for Specific Procedures to be performed Page 10 of 16 