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Principles of DP-based Orderly Accounting / Bookkeeping Systems (GoBS)

The Principles of DP-based Orderly Accounting / Bookkeeping Systems (GoBS) (Federal Ministry of Finance, 07/11/1995) constitutes a set of general rules, that have to be adhered to when using computer-assisted bookkeeping systems.

In the context of digital archiving and Document Management it is important to sufficiently ensure that data stored in these systems cannot be altered. A more elaborate specification, e.g. of certain media, is not made.

In coherence with the GoBS and in relation to digital archive and Document Management Systems, another important administrative provision gets mentioned often: the GDPdU (Principles on Data Access and Verifiability of Digital Documents).

You can download the GoBS as a PDF file from our server:

  • GoBS.pdf - GoBS (Principles of DP-based Orderly Accounting / Bookkeeping Systems, Federal Ministry of Finance, 07/11/1995)

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