Glossary entry

German term or phrase:

Grundsätze ordnungsgemäßer Datenverarbeitung im Rechnungswesen (GoDV)

English translation:

generally accepted principles of data processing (in accounting)

Added to glossary by macrettoc
Mar 10, 2009 13:21
15 yrs ago
2 viewers *
German term

Grundsätze ordnungsgemäßer Datenverarbeitung im Rechnungswesen (GoDV)

German to English Bus/Financial Finance (general)
KONTEXT: ,,Diese vollständige Beleglogik erfüllt als Datenbasis aller Einzelvorgänge und Summenfortschreibungen die entscheidende Anforderung der Grundsätze ordnungsgemäßer Speicherbuchführung (GOS) als Teil der Grundsätze ordnungsgemäßer Datenverarbeitung im Rechnungswesen (GoDV).''

I've been searching high and low for accurate/acceptable translations of the above full length version of GOS and GoDV. I found a reference to GOS and GOBS here in proz (refer to http://www.proz.com/kudoz/german_to_english/it_information_t... and http://www.proz.com/kudoz/german_to_english/bus_financial/57... Also found another link at http://www.proz.com/kudoz/german_to_english/accounting/30662... but that relates (or not as the case turns out to be) to GAAP. I've checked many sources including the http://www.bundesfinanzministerium.de website but can't seem to find any relevant translations here either. Or maybe they don’t exist? Sehr verwirrend!

Discussion

Silvia Autenrieth Mar 10, 2009:
Confused What's the problem with the answeris listed in the KudoZ glossaries?

Proposed translations

+3
11 mins
Selected

generally accepted principles of data processing (in accounting)

See usage on the BSI (Bundesamt für Sicherheit in der Informationstechnik) website at http://www.bsi.de/english/gshb/manual/s/s02245.htm ("These are summarised in Schuppenhauer, Rainer: Grundsätze für eine ordnungsmäßige Datenverarbeitung (GoDV) / Handbuch der DV-Revision ("<B>Generally accepted principles of data processing</B> / DP audit manual"). These are not actually legal regulations, but they are derived from the Generally Accepted Accounting Principles which are defined in the German Commercial Code. They should be viewed as the de facto standard for DP auditing in companies.")
Peer comment(s):

agree croli : Absolutely right - and well referenced
4 mins
agree Ted Wozniak : part of GAPCAS/GoBS
25 mins
agree hazmatgerman (X)
2 hrs
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Steffen to my rescue again. :-) Many thanks, appreciate your help and the very useful reference link. "
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