ISO/TR 26122:2008 provides guidance and assessment questions to help organizations analyze work process associated with the creation, capture and control of organizational records.

The standard identifies two types of analysis:

1. Functional analysis: evaluation of record management processes
2. Sequential analysis: evaluation of workflows and transactions related to records

Although ISO/TR 26122:2008 addresses the evaluation of existing records management and handling processes, it generally does not address business process management or improvement. The document does, however, support regulatory compliance objectives by stressing the need for understanding contextual factors---including regulatory and legal requirements---that influence record collection, retention, and protection.

ISO/TR 26122:2008 also provides practical guidance on the implementation of ISO 15489:2001 - Information and documentation -- Records management.