Starke-DMS® Lösung Verfahrensdokumentation | GoBD

 

GoBD 

PROCESS DOCUMENTATION

LEGALLY-COMPLIANT EMAIL ARCHIVING

As a DMS manufacturer, we are not just committed to you because you are a customer. In addition to reliable project management, various legal provisions have to be observed and adhered to, including the GoBD (regulating the proper management and storage of books, records and documents in electronic form as well as access to data). Naturally, we comply with the requirements of GoBD during the (further) development of the Starke-DMS®.

However, to ensure that your installation of Starke-DMS® is “audit-proof”, you must comply with additional specifications, which include your hardware and software landscape, your organization and corresponding process documentation. We supply the latter as a sample, individual processes and procedures must of course be supplemented.

We’re happy to assist you in preparing process documentation and to advise you in questions of audit security. CONTACT US

Starke-DMS® allows original electronic and digitized documents to be managed. A DMS application is used to organize and coordinate the creation, revision, monitoring, and distribution, as well as the orderly retention of documents and information of various kinds over their entire life cycle or their prescribed retention period in the company.

 

THE MOST IMPORTANT STATEMENTS OF THE GOBD:

  • PRINCIPLE OF TRACEABILITY AND VERIFICATION (GOBD CHAPTER 3.1)

According to the GoBD, the taxpayer is required to protect the IT system against loss (e.g. unrecoverability) and protect it against unauthorized input and alteration.

  • PRINCIPLES OF TRUTH, CLARITY AND CONTINUOUS RECORDS WITH INDIVIDUAL THEMES (GOBD CHAPTER 3.2)

The DMS server components are generally subject to the same safety requirements as other IT components. Relevant topics include monitoring and data security.

  • COMPLETENESS (GOBD CHAPTER 3.2.1)

Every document subject to retention must always be recorded individually including all components (completeness and fullness).

  • CORRECTNESS (GOBD CHAPTER 3.2.2))

Following the principle of correctness, the DMS must ensure that the documents and archived data demonstrate the required degree of conformity with the original (visual or content).

  • TIMELY BOOKING AND RECORDS (GOBD CHAPTER 3.2.3)

The requirement of timely booking and records requires a temporal relationship between transactions and document security (GoBD Chapter 3.1; margin no. 45-52). This can be fulfilled in the long run by an orderly and clear document storage.

  • ORDER (GOBD CHAPTER 3.2.4)

The principles of proper accounting are considered to be fulfilled throughout for the use of a DMS, if compliance with the regularity criteria can be ensured during the entire retention period.

  • IMMUTABILITY (GOBD CHAPTER 3.2.5)

The GoBD require that the data processing method used be designed in such a way that all information that has been incorporated within processing can no longer be suppressed or overwritten, deleted, changed or falsified without identification (GoBD Chapter 3.1; margin no. 58-60).

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