TFL Vsebine / Revija SIR*IUS

Auditing the compliance of digital document preservation with the Protection of documents and archives and archival institutions act (ZVDAGA)

Revizorji so z rednimi pregledi elektronske hrambe zelo pomemben institut zagotavljanja varne in zakonsko skladne elektronske hrambe dokumentov, saj je pri taki hrambi nadvse pomembno, da sta dolgoročno zagotovljeni veljavnost in dokazna vrednost elektronskih dokumentov. V prispevku je na začetku nekaj splošnih informacij o pomenu varstva dokumentarnega gradiva, nato je povzeta osnovna zakonodaja na tem področju, ki vzpostavlja okvir zakonsko skladne elektronske hrambe. V nadaljevanju opredeljujemo vrste revizijskega posla, ki jih revizor lahko opravi pri revidiranju skladnosti z ZVDAGA-jem. Osrednji del prispevka je osredotočen na ustrezno pripravo revizijskega posla, ki mora postaviti dobre temelje tako za razumevanja problemskega področja kot za učinkovito in sistematično izvedbo revizijskega dela.

IT Auditors, through regular audits of digital document preservation, play an exceptionally important institution in ensuring secure and legally compliant electronic document retention. In electronic document storage, it is crucial that their long-term validity and evidentiary value are guaranteed. In the article’s introduction, we provide some general information about the importance of protecting documentary materials and briefly summarize the basic legislation in this area that establishes the framework for legally compliant electronic storage. In the continuation of the article, we define the types of audit tasks that an auditor can perform as part of auditing compliance with the Protection of Documents and Archives and Archival Institutions Act (ZVDAGA). The central part of the article focuses on the proper preparation of the audit work, which must lay a solid foundation for understanding the problem area and enable the auditor to conduct the audit work effectively and systematically.