Preparation of process documentation

An essential aspect of the GoBD is the creation of procedural documentation, which ensures the traceability and verifiability of the keeping 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.

Common examples are the capture and processing of electronic documents or the so-called replacement scanning with the destruction of the original (paper) documents. One focus is on the internal control system (ICS), which is a concept of roles and responsibilities for the organisational structure.

KPMG's services include the analysis of the status quo to determine the need for action, for example for which systems procedural documentation needs to be created or adapted. For this purpose, all data and documents are collected and centralised. 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 procedures that not only fulfils the legal requirements, but can also be used as a manual in the organisation. In this way, optimisation potential is uncovered during the preparation process.

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