The principles of proper computer-aided accounting (GoB) are elementary administrative guidelines according to which all business activities
must be archived. The GoB guidelines were expanded in 1995 in connection with technical advances to become the Principles of Proper Computerized Accounting Systems (GoBS). These extended guidelines deal with the archiving ofdigital documents
. How and according to which technology the archiving takes place is deliberately excluded in the GoBS guidelines. However, it is stipulated that the archiving procedure requires complete documentation that ensures document quality. The principles of data access and auditing of digital documents (GDPdU) supplement the GoBS. These principles support compliance and offer the auditor sufficient possibilities to access DP systems in companies.