Cellar

Audit-proof record keeping

Records that cannot be altered, are complete, and can be followed.

Not one single property but a combination: nothing is deleted, every change is recognisable as a change, every entry carries a time and an author, and the state at any earlier date can be reconstructed.

German has one word for it, Revisionssicherheit; English has to describe it.

The practical test is simple: can somebody change a line without it showing? If so, the record is not audit-proof — whatever the software promises.

Related terms

Append-only A method in which entries are only ever added, never altered and never deleted. Reversing entry A new entry that cancels an earlier one — instead of deleting it. GoBD The German administrative rules on how tax-relevant data is to be kept and retained in digital… Seasonal worker Somebody who works on the estate only part of the year — at harvest, in the farm shop, at the…

These terms in daily use, not in a glossary. The tour shows where each of them turns up in VINORUM — in sixteen units at your own pace.

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