Master data history

In addition to the booking and export data, it is often also relevant for auditors whether and when master data (e.g. prices, employee authorisations, product groups) has been changed.

The Hypersoft system creates an additional file for this purpose: changelog.csv.

Hypersoft implementation

The changelog.csv file is automatically output during export.

As there is no official standard format, Hypersoft provides a simple CSV structure.

This documents all relevant changes so that auditors can track the master data development.

Contents of the master data history

The history contains information about the creation or modification of:

  • Point of sale designations

  • Employee: Surname, first name, date of birth, authorisation template

  • Authorisations: approx. 40 important settings from the user authorisations

  • Stations: Station names, numbers, authorisation group / station

  • Number ranges (invoices etc.)

  • Price levels

  • Reasons for loss

  • Reasons for cancellation

  • Product groups

  • Note on article master

Changes in the article master

Changes in the article master are output directly from the article master, not via the changelog.csv.

Further topics: Item change report

Benefits for owners and inspectors

  • Inspectors: can track changes to master data (e.g. whether prices or reasons for cancellation were changed shortly before an inspection).

  • Owner: Security that master data changes are transparent and traceable.

  • Tax consultant: Possibility to include master data changes in the valuation.

Historical reference

The ability to check master data changes for audits originally arose from the weaknesses of older POS systems:

In many systems, only references to master data fields were previously saved.

Some operators took advantage of this by, for example, changing the sales prices in the article master before the daily closing.

As a result, different closing reports were generated than were actually valid at the time of sale.

Hypersoft approach

Hypersoft does not store mere references, but always the real figures in each entry.

Even if a price is changed during operation, both the changed price and the original price are saved in the booking. This means that discounts or price changes can be tracked at any time.

There is no risk of previous manipulation in the Hypersoft system.

Benefits today

The master data history (changelog.csv) now only serves as additional proof, not as primary test security.

For audits, Hypersoft offers significantly more protection than old systems, as all changes are documented directly in the bookings themselves.

Best Practice

Actively transfer the changelog.csv to the tester.

Point out that this is a Hypersoft format (not an official standard, but complete and suitable for testing).

If you have questions about specific changes, combine the file with article master export to get a complete picture.

Further topics: Historical export of master data from a fiscal perspective

Back to the overarching topic: Audit-relevant exports