GoBD and procedural documentation
The following lists the core criteria of the GoBD and possible ways of implementing them. These principles are based on the principles of orderly accounting (GoB), with the GoBD specifying the principles for IT-supported systems.
Principle of order, i.e. there must be orderly and sufficient index structures:
Similar documents (document types) are filed and archived in a document library. A different retention period can be set for each document library. The settings are inherited by the subdirectories.
Completeness, i.e. the archiving of all documents, must be ensured:
As far as technically possible, documents are filed automatically. The manual processes are made known to the responsible employees through work instructions, and completeness is regularly checked as part of the internal control system.
Accuracy, i.e. the archived documents must match the original; it must be possible to prevent documents from being tampered with:
Documents are archived as they were received or sent. Paper documents sent to the archive by scanning must be subject to immediate visual inspection.
Integrity, i.e. no changes may be made to documents or changes must be traceable (versioning):
Retention policies can ensure that documents in the archive are not alterable. Versioning can apply to documents capable of modification.
Traceability, i.e. the procedures used must be documented in the procedural documentation in a way that is comprehensible to an expert third party:
Procedural documentation is necessary to meet the traceability requirement. In addition to the work processes, the procedural documentation must also describe the technical processes and settings.
Timely, i.e. prompt recording and compliance with legal retention periods is ensured:
The legal retention periods are represented by the document lifetimes defined in the guidelines. According to GoBD, the timely processing of documents is mandatory.