Organizations involved in important, high-risk or compliance-sensitive activities rely heavily on "controlled information", which is information that is created, revised, distributed and destroyed in accordance with processes, procedures and other controls in order to protect the integrity of that information.

Control of information is important for the following reasons:

• Ensures information is accurate and complete
• Reinforces authority and accountability throughout the organization -- through approvals and workflows
• Prescribes how organizational activities will be conducted, implementing quality assurance
• Ensures and demonstrates compliance
• Documents evidence of organizational activities and outcomes
• Demonstrates application of quality control.

Controlled information typically takes the form of controlled documents and controlled records.

• Controlled documents are used to prescribe information used by the organization to manage and conduct its operations with appropriate quality and safety.
• Controlled records are used to provide evidence that the organization has met quality and safety objectives.