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Businesses must keep a Diario, a book in which all transactions are kept on a daily basis in the order in which they are executed. According to Law 19550 on Commercial Companies, businesses may substitute this book with a digital accounting system if the control authority or Public Commercial Registry authorizes it. For this authorization, companies must present a technical demonstration that the records made through the proposed digital accounting system cannot be altered.
Muchas gracias Franco,excelente aporte al debate! A priori, las metas de calidad de la Informaciónlas aplicaría a los estados contables, es decir, a la salida delsistema de registro contable informático, entonces consideraría las normas oresoluciones técnicas que guían su emisión. Pero sí es importanteverificar la existencia de controles en el software para alcanzar estas metasde calidad, por ejemplo completitud, accesibilidad, seguridad.
Thank you very much Franco, excellent contribution to the debate! A priori, Information quality goals apply to the financial statements (the output of digital accounting system), so I would consider the standards and guidance use for its preparation. But it is important to verify the existence of software controls to achieve these goals of quality (completeness, accessibility, security)
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