If time stamps are not consistently applied and there is no common time reference, it is difficult to perform forensic analysis. Time stamps generated by the DBMS must include date and time. Time is commonly expressed in Coordinated Universal Time (UTC), a modern continuation of Greenwich Mean Time (GMT), or local time with an offset from UTC. Some DBMS products offer a data type called TIMESTAMP that is not a representation of date and time. Rather, it is a database state counter and does not correspond to calendar and clock time. This requirement does not refer to that meaning of TIMESTAMP.
Verify that the DBMS generates time stamps, in audit records and application data, that maps to UTC. If it does not, this is a finding.
Ensure the DBMS generates time stamps, in audit records and application data, that maps to UTC.