Salesforce can set system fields through the API. When migrating data from an external system, the API lets you set a number of fields on objects that were previously read-only. By setting these fields, records appear to have been created at the time they were originally created on your old system.
Since these fields are intended to be Audit Fields, they can only be set on create and not update. If the records already exist in Salesforce, they need to be exported to a .csv file, deleted in Salesforce, and then imported with the updated information as new records.
In general, Salesforce recommends that this feature be enabled only while doing data migration. In certain cases, such as routinely copying new data from an external system to Salesforce, this can be enabled permanently. This feature must be enabled by a System Administrator in the organization.
Notes:
Note: Set Audit Fields are also supported for Health Cloud and Financial Cloud Managed Package Objects. A few examples from the Health Cloud objects are CodeSet, HealthCondition, CareService and from Financial Cloud are objects like FinancialPlan, FinancialGoal, etc.
Cannot update 'Closed Date' on closed Case
Set audit field values for imported records
Enable the permission 'Create Audit Fields' for standard profiles
Inserted values not populated in 'Last Modified Date' and 'Last Modified By' fields
Update the 'Last Modified By' field on a Lead record
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