I don't know of any standards. I've only seen one regulation address the
issue: FAR Subpart 4.7. It only applies to contractors providing goods
or services to the Federal Gov't, but it is something you could use as
an example or as a "what are others doing?" in your decision-making.

FAR citation follows:

"Electronic Records

a. Electronic records apply:

FAR Subpart 4.7 applies to all records "regardless of whether such items
are in written form, in the form of computer data, or in any other
form." (4.703(a))

b.  Paper records may be imaged to digital format:

"Original records need not be maintained or produced in an audit if the
contractor or subcontractor provides photographic or electronic images
of the original records and meets the following requirements: 
(1) The contractor or subcontractor has established procedures to ensure
that the imaging process preserves accurate images of the original
records, including signatures and other written or graphic images, and
that the imaging process is reliable and secure so as to maintain the
integrity of the records. 
(2) The contractor or subcontractor maintains an effective indexing
system to permit timely and convenient access to the imaged records. 
(3) The contractor or subcontractor retains the original records for a
minimum of one year after imaging to permit periodic validation of the
imaging systems."  (4.703(c))"

Gary Link, CRM
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