In data vault it is referred to as the record source.
[1] The need to identify systems of record can become acute in organizations where management information systems have been built by taking output data from multiple source systems, re-processing this data, and then re-presenting the result for a new business use.
The integrity and validity of any data set is open to question when there is no traceable connection to a good source, and listing a source system of record is a solution to this.
In other cases, the provenance and estimated data quality should be documented.
Consumers may accept different authorities or may differ on what constitutes an authoritative source -- researchers may prefer carefully vetted data, while tactical military systems may require the most recent credible report.