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"Revisionssicherheit" in Spain
Thread poster: Zaira Martín Martín
Zaira Martín Martín
Zaira Martín Martín
Spain
Local time: 16:50
English to Spanish
+ ...
Aug 4, 2021

Dear collegues,

I am translating a text DE>ES about "Revisionssicherheit". This is a practice whereby companies ensure that the electronic documents they file are secure in the following respects: that they do not get lost, that they are not modified, that they are properly preserved, that they are retrievable, that they are used by authorized persons only, that changes to the files are recorded, etc.

In Germany, this practice is supported by the following laws:
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Dear collegues,

I am translating a text DE>ES about "Revisionssicherheit". This is a practice whereby companies ensure that the electronic documents they file are secure in the following respects: that they do not get lost, that they are not modified, that they are properly preserved, that they are retrievable, that they are used by authorized persons only, that changes to the files are recorded, etc.

In Germany, this practice is supported by the following laws:

-German Commercial Code (Handelsgesetzbuches, HGB).
-Tax Code (Abgabeordnung, AO)
-GoBD (Principles for the proper keeping, maintenance and storage of books, records and documents in electronic form, according to German tax law).

In the UK, this is called "audit acceptability" or "audit compliance".

Could you tell me if this practice exists in Spain and under what laws it is legislated?

Thank you in advance for your help.

[Edited at 2021-08-04 10:58 GMT] ▲ Collapse
 


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"Revisionssicherheit" in Spain







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