Procedural documentation is a central element of legally compliant archiving. It describes in detail the processes, systems and technical frameworks that are used in the company for electronic archiving.
Complete procedural documentation contains information about the entire life cycle of a document — from entry to storage to deletion. It also documents the software used, the responsibilities of employees and the security measures taken to protect archived data. The preparation of procedural documentation is a GoBD requirement and ensures that the company is able to present the archiving process comprehensibly to audit authorities at any time. It is an important part of compliance and helps ensure compliance with legal requirements.
Well-documented procedural documentation minimizes the risk of errors in the archiving process and serves as proof of compliance during tax audits.
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