--- title: Bahrain Audit Document Management: Guide for ERP Configuration url: https://www.erpbahrain.com/compliance/audit-document-management/ updated: 2026-10-09 publisher: BAHRAIN ERP (part of Shyphan AI Solutions Pvt Ltd) --- Compliance # Bahrain Audit Document Management: Guide for ERP Configuration The records and controls to consider when configuring audit document management in an ERP system in Bahrain. Quick answer Audit Document Management in Bahrain: The Sijilat guide states every merchant, individual or company, must keep commercial books for no less than 10 years, keep them regular, and submit them to MOIC on request. Sijilat guide: joint stock companies, LLCs and foreign-company branches must appoint a Bahrain-licensed external auditor annually and submit an audited report or solvency letter via Sijilat. - VAT Law Article 69: taxable persons must keep orderly records, tax invoices and accounting books and supply them to the NBR on request. - VAT Law Article 69 leaves record types, retention periods and conditions to the Executive Regulations; failure to keep such records is listed as a violation. - Sijilat guide: LLC financial reports are signed by authorised signatory directors; joint stock company reports by the chairman and at least one board member. - Sources checked 2026-10-09 This page is part of our Bahrain compliance series. Related topics: [Financial Approval Controls](https://www.erpbahrain.com/compliance/financial-approval-controls/). Apply them in [Zoho Books](https://www.erpbahrain.com/zoho/zoho-books/), [Odoo Accounting](https://www.erpbahrain.com/odoo/odoo-accounting/) or [ERPNext Accounting](https://www.erpbahrain.com/erpnext/erpnext-accounting/), and see [all compliance topics](https://www.erpbahrain.com/compliance/). Checked against official sources on 2026-10-09. Source links are listed on this page. Rules change, so check the latest notice from your external auditor before filing. Verified ## What the Official Sources Say - The Sijilat guide states every merchant, individual or company, must keep commercial books for no less than 10 years, keep them regular, and submit them to MOIC on request. - Sijilat guide: joint stock companies, LLCs and foreign-company branches must appoint a Bahrain-licensed external auditor annually and submit an audited report or solvency letter via Sijilat. - VAT Law Article 69: taxable persons must keep orderly records, tax invoices and accounting books and supply them to the NBR on request. - VAT Law Article 69 leaves record types, retention periods and conditions to the Executive Regulations; failure to keep such records is listed as a violation. - Sijilat guide: LLC financial reports are signed by authorised signatory directors; joint stock company reports by the chairman and at least one board member. In Practice ## What This Means for Your ERP - Set minimum 10-year retention on ledgers, vouchers and supporting documents, with legal-hold to block deletion. - Keep tax invoices and supporting documents retrievable by period for NBR/MOIC requests; confirm VAT-specific periods in the Executive Regulations. - Version-lock closed periods and keep audit-trail logs of postings for auditor review. - Store audit-report approvals and signatory names per entity type. Sources ## Official Sources - [Sijilat Companies Control Guide after Incorporation (July 2023)](https://sijilat.bh/temp/Doc/companies_guide_EN-July%202023.pdf) - [Legislative Decree No. (48) of 2018, VAT Law (English text, LLOC)](https://www.lloc.gov.bh/FullEn/L4818.docx) Checked on 2026-10-09. Overview ## Audit Document Management in Your ERP Audit Document Management affects how records are captured, approved and reported in your ERP. This guide lists the records involved and the controls worth putting in place. The official rules come from your external auditor. We configure the system to what your adviser confirms. - Supporting documents - Approvals - Journal references - Request lists More ## Related Guides - [ERP control checklist](https://www.erpbahrain.com/compliance/audit-document-management/erp-controls/) - [System configuration](https://www.erpbahrain.com/compliance/audit-document-management/system-configuration/) - [FAQ](https://www.erpbahrain.com/compliance/audit-document-management/faq/) Controls ## Controls and Evidence **Controls and evidence** | Control | Evidence to keep | | Documents link to transactions | Approval record, report or screenshot with date | | Access for auditors is controlled | Approval record, report or screenshot with date | | Naming and storage rules are followed | Approval record, report or screenshot with date | | Requests are tracked | Approval record, report or screenshot with date | Configuration ## Settings to Review Settings to review during implementation. Exact names differ by platform. - Attachment rules - Auditor access role - Folder structure - Request tracker Setup ## How to Set Up Audit Document Management in an ERP **Setup steps** | Step | What to do | | 1. Confirm | Confirm the current requirement for audit document management with your external auditor | | 2. Map records | Map supporting documents, approvals, journal references to ERP fields | | 3. Configure | Set up attachment rules, auditor access role, folder structure | | 4. Add controls | Enable the controls above, with approvals and logging | | 5. Test | Run the scenarios below with sample data and compare with expected results | | 6. Document | Record settings, owners and the review rhythm, then train users | Testing ## Test Scenarios Before Go-Live **Test scenarios** | Scenario to test | Expected result | | Try to break this control: documents link to transactions | The system blocks or flags it, and the attempt is logged | | Try to break this control: access for auditors is controlled | The system blocks or flags it, and the attempt is logged | | Try to break this control: naming and storage rules are followed | The system blocks or flags it, and the attempt is logged | | Try to break this control: requests are tracked | The system blocks or flags it, and the attempt is logged | | Run the process end to end with sample data | Reports reconcile with the transactions entered | Avoid ## Common Mistakes These are the mistakes we see most often when audit document management is configured in an ERP system. - Copying settings from another company without checking them - Allowing manual journals or edits after the period is closed - Leaving master data incomplete, then fixing it in reports - No named owner for reviewing exceptions each month - Not retesting after a system upgrade or rule change People ## Who Is Involved **Roles** | Role | Responsibility | | Finance or HR lead | Owns the process and reviews exceptions | | Accountant or adviser | Confirms the rule and signs off configuration | | System administrator | Maintains settings, roles and logs | | Internal or external auditor | Tests controls and evidence | Ongoing ## Review Rhythm **Suggested review rhythm** | When | Review | | Before go-live | Confirm requirements with the authority or your adviser; test with sample documents | | Monthly | Reconcile reports to filings or statements; review exceptions | | Quarterly | Review user access, approvals and changes made to settings | | After a rule change | Update configuration, retest and record the change | FAQ ## Compliance Questions - Where do these requirements come from? From official publications of your external auditor, linked on this page - Who sets the rules for audit document management? The rules come from your external auditor. Always check current official sources. - What records are involved in audit document management? Supporting documents, Approvals, Journal references, Request lists. - Can BAHRAIN ERP configure our system once rules are confirmed? Yes. We configure and test the system against the requirements your adviser confirms. - What do the official sources say about audit document management in Bahrain? The Sijilat guide states every merchant, individual or company, must keep commercial books for no less than 10 years, keep them regular, and submit them to MOIC on request. Sijilat guide: joint stock companies, LLCs and foreign-company branches must appoint a Bahrain-licensed external auditor annually and submit an audited report or solvency letter via Sijilat. VAT Law Article 69: taxable persons must keep orderly records, tax invoices and accounting books and supply them to the NBR on request. - Which records does audit document management involve in an ERP? Supporting documents; Approvals; Journal references; Request lists. - Which ERP controls support audit document management? Documents link to transactions; Access for auditors is controlled; Naming and storage rules are followed; Requests are tracked. - Which ERP settings should be reviewed for audit document management? Attachment rules; Auditor access role; Folder structure; Request tracker. Have More Questions? Book A Free Consultation [ Talk to Us ](https://www.erpbahrain.com/contact.html) Or, Email us at contact@erpbahrain.com ## Related Pages - [Audit Document Management guide](https://www.erpbahrain.com/compliance/audit-document-management/) - [All compliance topics](https://www.erpbahrain.com/compliance/) - [Bahrain VAT Registration: Guide for ERP Configuration](https://www.erpbahrain.com/compliance/vat-registration/) - [Bahrain VAT Invoice Fields: Guide for ERP Configuration](https://www.erpbahrain.com/compliance/vat-invoice-fields/) - [Bahrain VAT Credit Notes: Guide for ERP Configuration](https://www.erpbahrain.com/compliance/vat-credit-notes/) - [Bahrain VAT Debit Notes: Guide for ERP Configuration](https://www.erpbahrain.com/compliance/vat-debit-notes/) - [Bahrain VAT Returns: Guide for ERP Configuration](https://www.erpbahrain.com/compliance/vat-returns/) - [Bahrain VAT Reconciliation: Guide for ERP Configuration](https://www.erpbahrain.com/compliance/vat-reconciliation/) - [Bahrain VAT Recordkeeping: Guide for ERP Configuration](https://www.erpbahrain.com/compliance/vat-recordkeeping/) - [Bahrain VAT Exempt Supplies: Guide for ERP Configuration](https://www.erpbahrain.com/compliance/vat-exempt-supplies/)