UID:
kobvindex_INT0004305
Format:
i, 32 pages :
,
illustrations ;
,
30 x 21 cm.
Content:
MACHINE-GENERATED SUMMARY NOTE:
"The thesis presented looks to give the reader a comprehensive insight into the development of the GoBD guidelines into what they are today. The guidelines are a direct result of the progression of the tax audit field where it is increasingly important to look at tax law and IT systems jointly. This will become clearer through the analysis of the AER Group where the processes used by the company must be critically analysed in order to assess the degree of compliance to the guidelines. This follows the 'four pillars' model presented by PSP which seeks to guide companies in their implementation efforts. It will be showed that the systems and processes used are an asset for companies in their implementation efforts and if used properly it means the process are compliant to the GoBD principles. However, the biggest challenge for a company such as the one presented, is the daunting task of the procedural documentation redaction.
Keywords: Tax law, IT systems, ERP systems, GoBD compliance."
Note:
DISSERTATION NOTE: submitted as bachelor thesis in Business Administration, Berlin International University of Applied Sciences, 2020.
,
MACHINE-GENERATED CONTENTS NOTE:
Abstract --
FUNDAMENTALS OF THE GOBD GUIDELINES :
Literature review --
Progression of the GoBD guidelines --
GoBD principles --
Internal control system --
Procedural documentation --
Data access --
GoBD versus its predecessors --
Benefits and limitation --
IMPLEMENTATION IN A COMPANY :
AER Group --
Course plan --
4 pillar principle --
AER processes : Data run ticket sales : H4 data records ; Data run history SD invoice ; Data run Habel ; Archiving ; SAP landscape ; Further steps --
Conclusion --
References --
APPENDICES : Appendix A : AER's technology offering ; Appendix B : Ticketing and invoicing through the matrix ; Appendix C : Habel process ; Appendix D : SAP HANA landscape.
Language:
English
Keywords:
Academic theses
;
Academic theses
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