Compliance by Design - An Entrepreneur Keeps a Diary in Git
An illustrative thread through the GCBoK
The GCBoK defines terms, concepts and architectural principles for
Git-native Compliance. This article series implements these principles in a
continuous narrative thread - using the example of a fictional organization
KMU (placeholder ORG-1) and its entrepreneur (placeholder E1).
The series shows in 32 articles and 7 parts how an entrepreneur, from founding through the first payroll to non-profit status, fulfills his compliance obligations in a structured, verifiable and risk-minimizing way - with Git as audit ledger, V7GUID as unique identifier, OSCAL as machine-readable compliance statement and OPA/Rego as Policy-as-Code.
Trigger Model
The series is not organized by topics, but by life events. Each article is triggered by a concrete event in the life of the company:
| Trigger | Parts | Articles |
|---|---|---|
| A - Founding | Part I, Part II, Part III | ED01-ED14 |
| B - The 1st Employee | Part IV | ED15-ED22 |
| C - FZul/BSFZ | Part V | ED23-ED26 |
| D - Non-profit Status | Part V | ED23-ED26 |
| E - Harness | Part VI | ED27-ED30 |
| F - Appendix | Part VII | ED31-ED32 |
Risk Leverage: cheap today, audit-safe tomorrow
The core thesis of the series: Git-native diary keeping generates Risk Leverage. Facts recorded today at minimal cost (a JSON entry with V7GUID + SHA-256 evidence reference) become audit-safe evidence for future audits (GoBD 10 years, AO, SV annual reports, FZul records). The entrepreneur "lifts" today into a future audit security that would only be achievable with high retrospective effort without Git-native keeping.
About the Series
The complete series with all articles, Mermaid diagrams, JSON examples and source references can be found in the dedicated series section of the GCBoK:
To the article series - Compliance by Design
Overview of the Parts
| Part | Topic | Trigger |
|---|---|---|
| Part I | Fundamentals (Motivation, SME Organizational Model, Diary Format) | Founding |
| Part II | GoBD and Retention (GoBD Fundamentals, Evidence, Procedure Documentation, Retention Periods, AO, Spheres, VBG) | GoBD |
| Part III | Authorities and Identifiers (Tax Office, DRV, BA, BZSt, Authority Interfaces) | Business Registration |
| Part IV | Employees and Payroll (Onboarding, Insurances, Health Insurance, Payroll, Working Time, Minimum Wage, Vacation, Spheres) | 1st Employee |
| Part V | FZul/BSFZ and Non-profit Status | FZul/Non-profit |
| Part VI | Harness Requirements | Implementation |
| Part VII | Appendix (Sources, Glossary, CDN References) | Reference |
Source Topology and CDN Reference Links
| Role | Location | Purpose |
|---|---|---|
| Primary / SSoT | git.gitcover.org/GCC | Canonical storage (GPG-signed, versioned) |
| Public OSS Mirror / CDN | codeberg.org/gitcover-commons | Read-only mirror; FLOSS discovery |
| Community Hub | github.com/gitcover-commons | Issues & Discussions; source code reference on Codeberg |
Note: This assignment of sources, mirror and community hub reflects the current state and may change. Please check the respective canonical source on gitcover.org for the current state.