Let’s say, Account records are inserted with audit field values. You can use the below query to find
SELECT Id, Name
FROM Account
WHERE DAY_ONLY ( SystemModStamp ) = TODAYSystemModStamp is strictly read-only. Not only is it updated when a user updates the record, but also when automated system processes update the record. Because of this behavior, it creates a difference in stored value where ‘LastModifiedDate <= SystemModStamp’ but never ‘LastModifiedDate > SystemModStamp’.
To understand the usage of SystemModStamp, check the below link for more information