Audit Compliance

Audit Compliance refers to the audit-proof archiving of electronic documents within digital archiving systems. This requires compliance with various German legal and regulatory provisions, including the German Commercial Code (Sections 239 and 257 HGB), the Fiscal Code (Sections 146 and 147 AO), the Principles of Proper IT-based Accounting Systems (GoBS), and the Principles for the Proper Keeping and Storage of Books, Records and Documents in Electronic Form and for Data Access (GoBD), as well as additional tax and commercial law requirements.

Audit compliance applies to all documents and information that are subject to statutory retention obligations or are otherwise required to be retained.

Key requirements for audit compliance include proper record-keeping, completeness, overall process integrity, protection against alteration and falsification, safeguarding against data loss, access restricted to authorized users, compliance with retention periods, proper documentation of procedures, as well as traceability and auditability (readability).

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