To ensure that information can be traced to the originating event and accountable parties, an enterprise should FIRST:

Capturing source information is a necessary step, but it must be preceded by understanding what needs to be captured and for how long, which is determined by retention requirements.

Improving business process controls is an ongoing activity that benefits from clear retention requirements, but it's not the first step to ensure traceability in the foundational sense.

Reviewing event logs is a reactive measure for incident response or auditing, which relies on the prior establishment and adherence to information retention policies to have the necessary data available.

Before capturing, processing, or improving controls related to information, an enterprise must understand its legal, regulatory, and business-driven retention requirements. These requirements dictate how long source information and evidence must be preserved to support traceability to originating events and accountable parties, forming the foundation for any subsequent capture or control strategies.