For a possible project we get the question if the OpenERP accounting software is certified in a particular way. Is there any information available about this subject?
The question is about certification for dutch accounting.
To start answering from a user perspective
Accounting is far from being only a matter of accounts, of taxes and journals. Even if they form the basics. The question refers to the quality of the OpenErp system, to its capacities to maintain books in accordance with generally accounting principles and rules. As a system it must prove for instance that :
- every single transaction is dated, and can be traceable/auditable in the system
- no transaction, no record, no account, no journal can be cancelled once validated; without exception!
- every report ( general ledger, journals, trial balances, tax reports etc) include all records for the period under consideration.
- Last but not least, the system must be auditable by authorised third parties; in this respect the "accountant" must saveguard the releases and their documentation (including configuration parameters) which where used to produce the books of each period; and IT codes and programs must be available in case the regulators may need them. 3 years backward is considered necessary as a minimum.
Many other rules are necessary for a "sincere" accounting set of books; namely the users' roles which assign specific authorizations to make transactions, payments and MASTERDATA MANAGEMENT ; it is the responsibility for the project owner to setup these roles/rules so that the whole system remains under full control.
Auditing the system need to be mentionned as complex systems like OpenErp with numerous parameters, rapid changes of releases, addons etc, represent a radical change for many users; whatever is happening they must keep track of the operations they are responsible for (of course they have attended special trainings well before the "go live"!). I just mention an open source tool for Computer assisted audit techniques (CAAT), or substantive testing, similar to IDEA or ACL (well know tools). It is called Picalo. [http://www.picalo.org/]; it is written in Python and is available under the GNU General Public License (GPL)
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|Asked: 3/4/13, 5:51 AM|
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|Last updated: 3/16/15, 8:10 AM|