A key aspect of the GoBD is the creation of procedural documentation, which ensures the traceability and verifiability of the management and storage of electronic books and other records as well as the correctness of all related procedures and the use of IT systems. This must include the content, structure, sequence and results of the processes associated with the system.
Special focus on the internal control system
Common examples include the recording and processing of electronic receipts or so-called replacement scanning with the destruction of the original (paper) receipts. One focus here is on the internal control system (ICS), which represents a concept of roles and responsibilities for the organisational structure.
Our range of services
KPMG's services include analysing the status quo to determine the need for action, for example for which systems process documentation needs to be created or adapted. All data and documents are collected and centralised for this purpose. In the next step, processes are recorded on the basis of guidelines, organisational documents or interviews with stakeholders.
The result is a comprehensive documentation of the processes that not only fulfils the legal requirements but can also be used as a manual within the organisation. Potential for optimisation is thus uncovered during the creation process.
Read more in our overview:
Procedural documentation
Comprehensive support for the presentation of tax processes in accordance with GoBD requirements
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