The procedure documentation after GoBS serves for it, proves to be able that the requirements of the commercial code (HGB), the tax code and the Gobs for the keeping of data and vouchers are fulfilled.

Also for certain industries there, independently of the HGB requirements, are defaults for the production of procedure documentations, so e.g. for the Pharmaindustrie after FDA part 11 and GxP (GMP, GLP). For the production of technical documentations is the standard EN 62,079 the basis.

Procedure documentation after GoBS

The legal basis for the production of a procedure documentation results from "§"§ the 239, 257 HGB, from which the following requirements are derived to archiving from commercial documents, both in paper and in electronic archives systems:

• Correctness
• Completeness
• Security of the total procedure
• Protection from change and falsification
• Safety device before loss
• Use only by entitled ones
• Adherence to the periods for safekeeping
• Documentation of the procedure
• Comprehensibleness
• Controllability

The actual document with the defaults about procedure documentation are the principles of regular data processing of supported record keeping systems (GoBS).

The procedure documentation describes the entire organizational and technical process

• the emergence (collection),
• the indexing,
• storage,
• clear regaining,
• the security against loss and falsification and
• the reproduction of the archived information,

after commercial law and according to tax law defaults to be kept must.

Range and structure of a procedure documentation are not prescribed. The procedure documentation is qualitatively sufficient and completely, if independent third can examine the normal employment of the solution for basis of the documentation.

See also

• Electronic archiving
• Revision security
• Document technologies
• GoBS
• GDPdU
• Compliance (BWL)

Literature

• '' Principles of regular data processing-supported record keeping systems (GoBS) ''. Letter of the Federal Ministry of finances to the upper fiscal authorities of the countries from 7 November 1995 - IV A 8 - S 0316 - 52/95 - BStBl 1995 I S. 738f.
• Ulrich Kampffmeyer, Rogalla: Principles of electronic archiving. Code OF Practice volume 1. VOI federation of organization and information systems registered association, Bonn, 2. Edition 1997, ISBN 3-932898-03-6.
• Karl George Henstorf, Ulrich Kampffmeyer, January Prochnow: Principles of the procedure documentation in accordance with GoBS. Code OF Practice volume 2. VOI federation of organization and information systems registered association, Bonn, 1999, ISBN 3-932898-04-4.

Articles in category "Procedure documentation"

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