Inviolacy of data guaranteed

With RediPro accountants, tax advisors or public auditors can assure themselves that accounting data has not been tampered with. This is an important improvement in quality and an enormous facilitation of auditing procedures.

Requirements of GAAP

The requirements that characterise double-entry accounting,

• documentation function,
• journal function and
• accounting function

are generally easy to comply with when the conditions in the accountants’ organisational environment are right. It is the requirements of this organisational envoronment that RediPro^© helps to create, so that, technically speaking, not only can there be no doubt about the consistency, but with RediPro^© consistency is actually verified.

Popular Fallacy

Accountants often overlook the fact that the generally accepted accounting principles of computerized accounting systems are simply a more precise version of the official principles of proper accounting in terms of data processed (DP) accounting and that they describe measures to be taken by the accountant so that all entries are complete, correct, ordered and made on the right date. Adherence to official accounting principles is also the accountant’s responsibility even when using data processed (DP) accounting.

Accountants often believe that certification of the use of a particular accounting system, which enables DP accounting in compliance with the official requirements (Quote: “…by proper use”), absolves them from responsibility. Correct accounting can be done using paper and indelible ink and was customary before the arrival of DP systems. However, certification of “… the possibility…” subject to “…by proper use…” , is not sufficient to absolve the accountant from responsibility.

The principle Problem

The problem is, the principle impossibility of excluding non-detectable changes in a DP system

The solution

RediPro© can rule out the possibility that manipulation will remain undetected, giving the auditor an instrument in the hand, with which the inviolacy of the data and the consistency of the entries can be established beyond doubt. On the other hand, with RediPro© the auditor is able to detect exactly when and where data has been manipulated.

Because no information is lost with RediPro© and the RediPro© application itself only requires authority to SELECT and INSERT, by definition, RediPro© excludes the option “Erase". This alone is quite a different quality to “ …is not permitted…”. A possible weak point is still the systems administrator who may require more authorisation powers for the DBMS System. If something is at least possible, then it cannot be excluded. Because it is principally not possible, RediPro© cannot exclude manipulation by the systems administrator, but RediPro© can ensure that every attempt to manipulate will certainly be detected and identified by the auditor.

This gives auditors a level of safety not previously available as well as a significantly reduced workload.

Interessed?

Because the RediPro© methods are relatively easy to implement there are no reasonable reasons why it should not generally be included in DP systems as requirement for official recognition of an accounting system. Learn more about us