German to English Tech/Engineering IT (Information Technology) IT

"Muss der betriebswirtschaftliche Prozess rekonstruierbar sein, d.h., müssen die Daten der Rechnungslegung eindeutig zuzuordnen sein?"

I initially translated this as "Should the business process be replicable, that is, do the data have to be assigned uniquely to accounting?". The whole sentence doesn't make sense to me, I think I got up too early!

Thanks for your help,

Joanne