ECM solutions

Meet regulatory compliance

Compliance requirements & audit-security

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Concerning legal advice and questions about IT-revision (compliance and audit-security), inPuncto cooperates with well-known experts.

Our software biz² ECM-Suite was proved and certified in view of compliance requirements and audit-security of the processes according to the institution of auditors PS 880 under actual criteria by Ebner Stolz.

Subject to the audit was the validation of the software products that have been developed by inPuncto for the automated document processing (final archiving) in compliance with the principles of proper accounting. The SAP functionalities and authorizations were basically not subject of this audit. In this respect, the audit actions did not focus on the security of the SAP™ system reporting the accounts and the data of third-party users but on the implementation and rollout of the software products of inPuncto GmbH.

The audit, which was based on the audit standard IDW PS 880, covered a process examination with the following focal points:

processing functions.
software security.
documentation.

The subject of the audit encompassed an evaluation if the processing functions of the programmed controlling system appropriately implement the criteria as well as the presence of a meaningful, procedural documentation. The effectiveness of the program function was validated on the basis of test cases.

The inPuncto software was certified according to the following statutory requirements:

Correctness, security and controlling requirements according to

Generally accepted accounting principles associated with the use of information technology (IDW RS FAIT)
Generally accepted accounting principles associated with the use of electronic archiving procedures (IDW RS FAIT 3)
Basic principles of orderly DV-supported accounting systems (GoBD)
Basic principles of data access and the verifiability of digital documents (GoBD)
IT-association VOI – Verband Organisations- und Informationssysteme e.V. “Code of Practice” (CoP)

Tax code

§ 140 AO: Legal obligation to keep records
§ 146 AO: Accounting and records
§ 147 AO: Record keeping

Commercial code

§ 238 HGB: Legal obligation to keep records
§ 239 HGB: Keeping account books
§ 257 HGB: Record keeping periods and requirements
§ 261 HGB: Documents on image and data carrier

What we ensure!

Legally compliant

Satisfaction of compliance requirements because all statutory requirements (GoBD) are accomplished with our software which is certified by auditors.

Audit security

With inPuncto software for the automation of SAP processes, the compliance and audit-security of the entire process chain is guaranteed, e.g. at the invoice process (invoice receipt, invoice workflow and archiving), etc.