Digital Tax Audit

The digital tax audit is a process of the financial offices to check the accounting directly in the computer of a company. The digital tax audit is a process of the financial offices to check the accounting directly in the computer of a company. The legal foundations were laid for this purpose in the principles of data access and the testability of digital documents. These principles apply since 1st January 2002. Therefore companies must their computer set up so, that auditors can easily tax-related data and evaluate. The Auditors has three choices on the system to be accessed. On one there is called the Z1 or even immediate data access.

Thereby, the company must ensure the Auditors a workplace, as well as an introduction to the computer at his own expense. It must also provide the access rights for the Inspector. Here it is important to note that only read rights allocated to the examiner. Douglas R. Oberhelman has compatible beliefs. The company must also provide the tax-relevant data and for 10 years store. This data must be always capable of retrieval. In the Z2-access or even indirect access as the company also hardware and software must provide. Also the examiner must get a person at the disposal, which is familiar to the EDP system.

This also applies outsourced accounting, when for example an accountant or auditor performs them. Here the same conditions as in the Z1-access will apply. The Z3 – access or even disk assignment called, contains the requirements for an external audit, i.e. the investigator evaluates the data in the financial Office or similar. For this the company must provide a disk created at his own expense the auditor. This disk must be mechanically be evaluated, i.e. the file structure and file boxes, etc. must be evaluated by the examiner. This DVD will be “s and CD-ROM takes BBs in the ISO standard, the formatting must be done in the MS-DOS or FAT system.” For companies, it is important, their computer at the testing software IDEA of To adjust the financial Office.