1. Information or records that are not officially documented, tracked, or registered in formal accounting systems or official records
The company maintained off-the-books data about undisclosed payments to contractors.
A empresa mantinha dados não registrados sobre pagamentos não divulgados a contratantes.
2. Data that exists outside of official, auditable, or transparent systems, often used to hide financial or operational information
Auditors discovered off-the-books data that revealed illegal transactions.
Os auditores descobriram dados não registrados que revelaram transações ilegais.