Audit-proof is an essential feature of legally compliant and audit-proof archiving.
This principle states that a document may no longer be changed, manipulated or deleted after it has been archived. This requirement is enshrined in the GoBD and ensures that all tax-relevant documents and records are kept in their original form. To ensure audit-proof, many companies rely on special archiving systems and document management systems (DMS), which have appropriate protection mechanisms. This includes functions such as freezing documents, logging of all accesses and changes, and granting access rights. An audit-proof archive must also ensure that any change or versioning of a document is comprehensible.
The audit-proof of documents is particularly important when complying with legal regulations and when auditing by authorities. It creates trust and ensures that the archived information can be used as evidence at any time.
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