Secretariaat:
ECP
Postbus 262
2260 AG Leidschendam
070-4190309
jelle.attema@ecp.nl
http://www.keurmerkafrekensystemen.nl/
CONTENTS
CONTENTS ............................................................................................................................................. 1
Introduction........................................................................................................................................... 1
Purpose ........................................................................................................................................ 1
Definitions .................................................................................................................................... 1
Main aspect and scope ................................................................................................................. 3
Standard for a Reliable Cash Register ................................................................................................... 3
Management
Management
Management
Management
objective
objective
objective
objective
1:
2:
3:
4:
Register all Events. .......................................................................... 4
Integrity of Registrations .................................................................. 4
Storage of Registrations ................................................................... 4
The report is transparent and reliable ............................................... 5
Introduction
Purpose
Cash registers support the business process of an entrepreneur who settles payment with the
consumer during the sale of goods or services. The information is used to conduct the business
process, to improve the enterprise and to render account.
The purpose of the document is to describe the standard for cash registers that are eligible for
Quality Mark “Het Betrouwbare Afrekensysteem” (The Reliable Cash Register), or ‘KBA’ for short.
This quality mark promotes the building and installation of cash registers that register the details of
transactions verifiably correctly and completely and store them reliably.
Cash registers with the KBA mark provide accurate, complete and permanently reliable information
about the registered transactions and actions.
The standard describes the requirements set for a cash register.
The document “Standard for a Reliable Cash Register” is publication of “Stichting Keurmerk Het
Betrouwbare Afrekensysteem” (Quality Mark the Reliable Cash Register Foundation), which is in the
process of being formed.
Definitions
Certain terms used in this document need to be clearly defined. Those terms are as follows.
Cash register
A system that registers the activities and results of a Sales Process.
Sales Process
The entirety of Transactions and Events forming part of the process of
delivering products or services for payment.
Pro-forma stage sales process The Pro-forma stage of a Sales Process or a part thereof is the stage
in which the Events in the process are not yet registered by the Cash
Register. The Formalisation Stage of the Sales Process follows on from the
Pro-forma stage.
Formalisation stage of the sales process The formalisation stage of a Sales Process or a part thereof
is the stage in which all events in the Sales Process are Reliably registered.
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Formalisation limit sales process This limit marks the transition between the Pro-forma stage and the
Formalisation stage of a Sales Process. Within the system of standards of the
Cash Register the Formalisation Limit in a Sales Process or a part thereof is
reached at least at the point at which information of a financial nature is
displayed within the Sales Process.
Event
An Event is an action or an activity that results in a Cash Register input or
output. Examples include but are not limited to key strokes, opening the till,
creating a table as a logical location indicator for the Registration of orders in
a catering setting, an electronic weighing scales system, the selection of a
product from a list of products, the inputting of change.
Registration
The registration of Events in a Cash Register should be carried out by means of a
authentication method that is sufficiently reliable. The method is presumed to be
sufficiently reliable if the registration meets the following requirements:
- the Integration must be guaranteed:;
- the Authenticity must be established:
- the Registration must be Verifiable.
Transaction
An account of a component of the Sales Process that at least consists of an
amount, with the possible addition of a specification (article/service/discount,
etc.), quantity, the VAT rate, etc. The defining feature of a transaction is its
financial nature.
Values
Money, goods or services.
Audit Trail
The audit trail is a sequence of documented steps in which the actual Events
can subsequently be reconstructed. Registration of who-what-where-when
forms an important basis of the Audit Trail.
Reliability
Reliability comprises the quality aspects Integrity, Authenticity and
Verifiability.
Integrity
The extent to which the object (the transactions) is in keeping with the
reliability portrayed (information in the cash register). Integrity can be divided
into the quality aspects accuracy, completeness, timeliness and availability.
Accuracy
Completeness
Timeliness
Availability
The extent to which the Cash Register correctly processes the input and
changes into consistent information in accordance with the specifications.
The certainty that the cash register processes all input and changes so that
no duplicates or errors come about. The information must form a complete
portrayal of the reality.
The extent to which the information is made available in time to take the
measures for which that information was intended. This culminates in
information that reflects the reality as it is when the information is produced.
The extent of the continuous availability of the Cash Register, the uninterrupted
progress of the data processing and the availability of Registrations during the
Storage Period.
Authorisation
The extent to which the Cash Register supports the effective delegation of
authorisations.
Verifiability
The ability to establish the structuring of the information provis ion and its
components.
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Authenticity
The extent to which the portrayal of the information has the correct and
original form and content.
Reports
A presentation of a selection from the Records in the form of a database, text
report, tables report or other form, in totals or in detail.
Producer
The producer is the party that combines the configuration of hardware,
software and databases into a single Cash Register and presents it with an
unambiguous name and version to the Supplier or User.
Supplier
The Supplier is the party that sells a Cash Register to the Fitter or the User.
Fitter
The Fitter is the party that installs the Cash Register at the User’s premises.
User
The User is the person or organisation that uses the Cash Register in the
Sales Process.
Storage period
The Storage Period operated in this document is a period of 7 years following
the end of the financial year in which the Registration takes place.
Permanent and semi-permanent details
Permanent and semi-permanent details are details placed in tables and are
used by means of coding in the Registration of the Sales Process.
Correction
A Correction is an addition to a previous incorrect Registration in order to
rectify the errors. The previous incorrect Registration with the Correction
together presents a reliable image of the actual Sales Process.
Main aspect and scope
The standard concerns the Reliability of Transaction data registered by means of a Cash Register.
Cash registers are increasingly coming to form part of a system also used to register information about
goods movements, customer details and personal details. The information concerns the registration of
the relevant details of the ordering and delivery of goods or the rendering of a service and the payment
and/or charging for those goods or services.
The Registration of information must be stored from the Formalisation limit of the sales transaction
onwards.
The standard describes the requirements set for the Cash Register.
This means that as many measures as possible that guarantee the reliability of the information must be
included in the Cash Register.
The assessment of whether the Cash Register offers the functions needed to effectively support the
components of the specific business process of an enterprise falls outside of the scope of this document.
Standard for a Reliable Cash Register
The Standards for a Reliable Cash Register are divided into four management objectives.
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The standard sets out as concisely as possible the requirement that a reliable Cash Register has to meet
in order to fulfil the management objective.
Management objective 1:
Register all Events.
All Events in the Formalisation Stage must be registered. Special Events such as discounts, returns,
interrupted transactions, withdrawals, training sessions are characterised as such in order to judge
whether the transactions actually conducted have been registered correctly, completely and in a
timely manner and settled.
No
1
Standard
All Events in the Cash Register in the Formalisation Stage are Registered.
2
Details of Transactions are stored from the point at which the Formalisation Limit is
passed.
3
Corrections are processed without altering the original Transaction. The incorrect
Transaction is processed completely or partly in reverse. The additional changes are
registered with an audit trail to the original Transaction.
Management objective 2:
Integrity of Registrations
Cash Registers must not contain any functionality that breaches the Integrity of the Registration. The
input Event details are processed by the Cash Register and laid down in files, counters and reports in
a manner that facilitates Correct, Timely and Complete processing. The Cash Register does not
support any functions that breach this objective.
No Standard
1
The Cash Register does not contain any functionality that makes it possible to alter or
delete Registered details without making clear who has altered what and when.
2
Changes made to the Cash Register software must be registered and a record of the
party who did this, what was changed why and when must be stored for 7 years.
3
The Cash Register contains an effective system for registering documentation of the
functionalities and changes to them (version management).
Management objective 3:
Storage of Registrations
Registrations are kept permanently. The details of Transactions, Events, Permanent and Semi Permanent details are stored permanently. The information can be efficiently and correctly.
No
1
Standard
All Events in the Cash Register are Registered.
2
The Cash Register provides demonstrably reliable information that enables the User to
keep an administration system that meets the Verifiability requirement within a
reasonable time period.
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3
Registrations are stored for the Storage Period.
4
The Authenticity, Verifiability and Integrity of the Registrations are demonstrably
guaranteed.
5
The breaching of the Authenticity and Integrity of the Registrations is monitored and
actively identified.
Management objective 4:
The report is transparent and reliable
Reports provide a reliable and transparent image of the details registered in the system.
No
1
Standard
The Authenticity and Integrity of the Registers and the Report are guaranteed.
2
Reports transparently show the association with Registrations in the Cash Register.
3
Changes to the configuration of the Report can be made only by the Producer, the
Supplier or the part that installs the Cash Register.
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