GoBD-Verstöße durch unzureichende Datenprotokollierung
Definition
Inadequate documentation of experiments and data in biotech research violates GoBD principles of immutability, completeness, and traceability, exposing firms to tax audit failures during Betriebsprüfungen.
Key Findings
- Financial Impact: €5,000 - €50,000 per audit failure; 20-40 hours/month manual rework
- Frequency: Per tax audit (every 5-10 years for SMEs)
- Root Cause: Manual lab notebooks and lack of automated metadata capture fail to meet digital traceability requirements
Why This Matters
This pain point represents a significant opportunity for B2B solutions targeting Biotechnology Research.
Affected Stakeholders
Lab Managers, Data Stewards, CFOs
Deep Analysis (Premium)
Financial Impact
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Current Workarounds
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Methodology & Sources
Data collected via OSINT from regulatory filings, industry audits, and verified case studies.
Related Business Risks
Kosten durch Datenqualitätsmängel in Experimenten
Kapazitätsverluste durch manuelle Datenprotokollierung
DSGVO-Risiken bei sensiblen Biotechnologie-Daten
Überwachungskosten für Fördermittelberichte
GoBD-Verstöße bei Fördermittel-Nachweisen
Strafen und Preisabschläge durch MFG-Nichteinhaltung
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