Process documentation is the structured description of the organisational and technical processes of accounting. It ensures that the creation, processing, and storage of data are traceable and auditable.
Basics
A process documentation describes how business transactions are recorded, processed, controlled, and archived. It encompasses both organisational procedures and the systems and interfaces used.
It is part of the proper bookkeeping and specifies requirements of the GoBD.
Legal framework
The obligation for traceable documentation of processes arises from tax regulations and administrative requirements. In the case of electronic bookkeeping, a documented process description is regularly required.
Systematic classification
Core components
- General description of the company and organisation
- Process description for voucher and data processing
- System documentation (Software, interfaces)
- Description of controls and responsibilities
- Regulations on archiving and retention
Typical structure
- Representation of the organisational structure
- Description of processes from receipt of documents to archiving
- Documentation of deployed systems
- Setting controls and responsibilities
Practical relevance
A current procedure documentation simplifies the preparation of a Company audit and ensures transparency in daily accounting.
A more in-depth explanation can be found in the financial advice article. Process documentation.
Typical sources of error
- Missing or outdated documentation
- Unclear responsibilities
- Undocumented system changes
FAQ
Is process documentation mandatory?
With digital bookkeeping, a traceable documentation of the processes is regularly assumed.
Does it need to be updated regularly?
Yes. Changes to processes or systems should be documented promptly.
Conclusion
The process documentation is a central element of accounting compliance. It creates transparency, traceability, and supports adherence to GoBD requirements.
Brasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy/auditing) and Service Place Årjäng AB (Swedish tax office). BAS exclusively performs services according to § 6 No. 3 and 4 StBerG and does not provide tax or legal advice.
