In Safe Hands With docuvita.
Revision security is the basic requirement for both a classic archive and a modern document management system. However, relevant laws and compliance requirements apply not only for accounting, the most common application area of such a solution but also for other areas of the company.
What is often overlooked in the demand for revision security, however, is that there can be no general revision security in the actual sense of the word:
„Re-vision“ = „looking back“
An archive or document management system can therefore only be classified as revision-secure after a tax audit has been carried out and only for the past, checked period. The term “Revision Security” will therefore not be found in official regulations and laws.
Revision Security according to PK-DML
PK-DML is the abbreviation of “Criteria for Document Management and Document Process Solutions” of German VOI (Association for Organizational and Information Systems). PK-DML has been the practice-oriented standard for the legally compliant and audit-proof management of electronic documents since 2000. The standard evaluates the following criteria according to specific requirements, e.g. GoBD (“Principles for properly maintaining and storing books, records and documents in electronic form and for data access”):
In our opinion, taking these criteria into account is the best way to achieve what is known commonly or in marketing as “audit security”.
Systems and processing steps that follow the above criteria allow scanning of paper documents as well as indexing, archiving and easy retrieving of their digital versions at any time. The digital copy replaces the scanned document – the paper document is no longer needed. In addition, PK-DML criteria also provide additional security for the digital processes in your company, since you can prove at any time that there has been no subsequent manipulation of electronic documents (PDF, e-mail, Office document).
We, therefore, recommend in any case that you consider the criteria of revision security according to PK-DML as one of the crucial principles when selecting the system for the electronic archiving of your business data.
Revision-Secure Archiving with docuvita
We have had our archiving and document management solutions from VOI and TÜV IT (TÜV Nord) checked for their suitability for revision-secure archiving according to PK-DML and in particular according to GoBD requirements. The result: With docuvita, you can meet the legal requirements for revision security. Further information on the PK-DML ready certification can be found on the homepage of the VOI.
It is important that, in addition to the use of a suitable archive system, further technical and organizational measures must be taken in order to obtain Revision Security in the sense of the German tax code and GoBD. These are to be written down in a process documentation.
As part of our consulting work, we are happy to assist you in evaluating the requirements that apply to you and in defining and implementing the necessary measures.
Are There Audit-Proof Archives?
Financial Authorities and Certificates
The financial authorities do not certify a document management system or archiving system for revision security since different requirements apply for each installation. Here, special attention to processing steps is paid – from inbox to backup.
Our Recommendations To You
In any case, create a process documentation. Thanks to our preliminary work regarding the PK-DML ready certification, you will only focus on the implemented handling processes, your IT security concept (access protection, data backup, etc.) as well as your organizational regulations. An expert third party, such as a certified public accountant or tax consultant, can additionally audit the installed system and processes and give you further assurance. We are happy to make an appropriate contact for you.
Furthermore, be aware of any mandatory guidelines that apply to your application in addition to accounting. There are, for instance, documents that, according to current jurisdiction, must always be archived or stored in their original form. These include, among other things, certain customs documents or annual financial statements.
Let us advise you.
The document management experts at docuvita will be happy to help you identify the legal regulations and tasks applicable to you and your company and optimize both your processes and your IT environment for revision-secure processing.
GoBD: “Principles for properly maintaining and storing books, records and documents in electronic form and for data access” [“Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff”].
PK-DML: “Criteria for Document Management and Document Process Solutions” [“Prüfkriterien für elektronische Dokumentenmanagement- und Dokumentenprozesslösungen”] of German VOI (Association for Organizational and Information Systems).