The term revision security refers to revision-safe archiving for electronic archives systems, those in Germany the requirements of the commercial code ("§"§ 239, 257 HGB), the tax code ("§"§ 146, 147 AO), to which principles of regular data processing-supported record keeping systems (GoBS) and further according to tax law and according to commercial law defaults correspond. The term orients itself thereby at the understanding of the revision from economic view and concerns keep-requiring or keep-worthy information and documents. The term revision-safe archiving was coined/shaped 1992 by Ulrich Kampffmeyer and published by the professional association of the document management industry, VOI federation of organization and information systems registered association in a code OF Practice in the year 1996 generally accepted. Revision security in connection with electronic archiving refers thereby not only to technical components but to the entire solution. Revision security includes safe operational sequence, the organization of the user enterprise, the normal use, the safe enterprise and the proof in a procedure documentation. Substantial characteristic of revision-safe archives systems is that the information is data base-supported again discoverably, comprehensibly, unchangeable and tamper-resistant archived. Revision-safe archiving is a substantial component for the Compliance of information systems.

Characteristics of revision security during electronic archiving

In derivative of the HGB regulations the following criteria apply to revision security:

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 requirements and their conversion are to be inferred in the detail the GoBS. The term revision security or revision-safe archiving is applied in the meantime also to archiving by information outside of handels and according to tax law range and used synonymously with the tamper-resistant, long-term archiving of electronic information.

Certifying the revision security of electronic archives systems

The examination of the adherence to the defaults and certifying of electronic archives systems, and/or in commercial applications or document management integrated archives components, take place usually via chartered accoutants with the user locally. On the part of the IDW, Institut of the German chartered accoutants, gives it for this with the FAIT own defaults.

The adherence to revision security can be certified on basis of a procedure documentation also by the Basis for this are the test criteria for document management solutions (PK-DML) of the VOI registered association.

There are not generally valid certifying for the revision security of individual hardware or software systems like e.g. optical memory, since the individual employment with the user, the correctness of the entire procedure, the quality of the information and processes as well as the safe enterprise a component of revision security are.

Literature

• 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.
• '' 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.
• 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 3-932898-03-6.
• PK-DML test criteria for document management solutions. VOI federation of organization and information systems registered association, Bonn, 2. Edition 2004.

See also

• Electronic archiving
• Long-term archiving
• GoBS
• GDPdU
• Compliance
• Corporate Governance
• Procedure documentation

Related links

• VOI federation of organization and information systems registered association.
• Article about revision-safe archiving

Articles in category "Revision security"

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