The professor pontificates:
All the written information (electronic or hard copy) "in the organization" is comprised of
documents.
Records are a special category of
documents which are a snapshot history of an activity.
Reports are
documents which are compilations or explanations of
records. (Example - an organization may have a series of 100 inspection
records on the production of a widget on four separate machines. A
report of the inspection
records might conclude that one of the four machines ought to be retired because it does not seem capable of maintaining control over critical dimensions.)
Does this help make sense of the terms?