Date:
20/03/1519/03/15
EuroCloud Europe a.s.b.l.
Version 3.0 Rev 10
EuroCloud Star Audit Certificate
No.
項次
I - Control Topic
控制主題
II - Control Scope
控制範疇
III - Control Question
控制題項
Star Rating
星級
Audit Goal
驗證目標
A02-S07-C01-Q01
Specific Questions (option-
al)
特定問題（依適用性可選
擇作答）
Special use case
requirements
特殊使用案例要求
Are the procedures for digital signatures of data objects in
accordance with national law?
資料物件之數位簽章程序，是否符合國家相關法律
之規定？
*****
Bookkeeping services might need to comply to local regulation
會計簿記服務可能須符合當地法規
A02-S07-C01-Q02
Is the role of an external auditor or an examiner entitled by
law described for third party data access (read only)?
外部稽核員或檢查員是否有法律授予之第三方（唯
讀）資料存取權力
****
A special role to allow third party (e.g. financial authorities) to access
data in read mode
允許第三方（如財政機關）以所授予之特殊角色權力，可存取唯讀
檔的文件
A02-S07-C01-Q03
Is the data relevant for tax purposes clearly described and
compliant to local laws and regulations?
是否清楚界定和描述與課稅目的相關之資料，並符
合當地相關法律與規定？
*****
Attestation of compliance with customer tax regulation
提出符合客戶稅務規定需求之證明
A02-S07-C01-Q04
Is any access and modification of compliance documents
captured by monitoring and logging systems which are
secured against manual intervention?
任何與合規性相關之文件的存取及修改，是否均被
監控並留存於系統日誌檔中，以便防止人為篡改？
*****
A02-S07-C01-Q05
Is it possible to prevent the physical deletion of data ob-
jects if required by local laws/regulations?
如果當地法律或規定要求，是否可能防止實體資料
遭到刪除？
*****
