Principles of proper computerized accounting systems

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 is carried out is deliberately left out of 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 provide the auditor with sufficient options for accessing DP systems in companies.