On 2016-10-04 14:48, 'Korbinian Preisler' via tryton wrote:
> > Background: in Germany since 2015 (GoBD) any digital handling of
> > business process related data has to be, in essence, unchangeable, or
> > safe from being manipulated. Therefore requirements to an ERP from the
> > legislator/regulator standpoint of view are now stricter.
> >
> > These requirements are:
> >   * book entries or records must not be changed in such a way that
> > their original content cannot be retrieved or determined any more,
> >   * later changes are to be made in such a way, that the original
> > content as well as the fact that changes were made, are recognizable,
> >   * when master data is changed, the distinct meaning in the according
> > transaction data has to be recognizable afterwards.
> I think that these 2 features should meet the legal requirements but
> maybe except for the requirement that is defined by 'unchangeable'. All
> the data is stored in a database and i do not see any proper technical
> way how to make the content of it 'unchangeable'. For me the GoBD are
> are quite vague about this term.

Indeed what does Tryton is to prevent any change on posted move. But
this is an application constraint so it is always possible to overrule
this constraint by hacking the system. Indeed guarantee the immutability
of records will need to sent the data (or a hash) to a trusted party.

-- 
Cédric Krier - B2CK SPRL
Email/Jabber: [email protected]
Tel: +32 472 54 46 59
Website: http://www.b2ck.com/

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